May 5th 2015
THe EU Succession Regulation 650/2012 :
There have been significant errors made by French and other
continental lawyers in their assessment of what English renvoi is
about, with the result that they are opining that a British
national habitually...
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April 29th 2015
Please see the Resources page for the updated care to be
taken in relation to declarations of a trust with a French
connection.
This involves initiating contact with any French resident
concerned, as the income tax declarations in France are due...
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April 9th 2015
It looks like the Angel of Death has not passed over the
collective intelligence of the EU Commission's Justice and
Consumers DG or the ECAS, the NGO to which the Commission's
advisory function has been contracted out. Marvellous...
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March 27th 2015
The French income tax declaration filing dates have been published for both residents and
non-residents.
Paper returns n°
2042 and annexes
I stress that this year, non-residents have to file their paper
income tax returns at the same date as...
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February 5th 2015
CJEU decision on Transnational Group Relief foreign losses
against UK profits The text of the decision of the CJEU can
be found here:
European readers may wish to note that this is a repercussion of
the Marks & Spencer litigation in...
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January 23rd 2015
Following a CIOT
posting by Satwaki Chanda, Peter summarises but one aspect of
the First Tier Tax Court's position in relation to the
Constitutional impact of the Bill of Rights of 1629 in Pendle. See...
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January 13th 2015
The French administration and Parliament, have capitulated
before the judgment and rulings of the Court of Justice of the
European Union, and the pressure applied by the
Commission.
Article 60 of the loi de finances
rectificative pour 2014 has...
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December 22nd 2014
Akers and others v Samba Financial Group [2014]
EWCA Civ 1516; [2014] WLR (D) 521
CA: Longmore, Kitchin, Vos LJJ: 4 December 2014
A very interesting judgment from the English Court
of appeal on an...
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