These Regulations were made in July 2007 and are due to come into force on 1st October 2007 The Data Retention (EC Directive) Regulations 2007 (on the Office of Public Sector Information website)...
These Regulations were made in July 2007 and are due to come into force on 1st October 2007
A stamp duty land tax (SDLT) anti avoidance provision applied to a series of transactions which included a sale of units in a Guernsey property unit trust (GPUT) and did not require a tax avoidance motive, the first tier tribunal has decided in a case involving Hannover Leasing. The anti avoidance provision in question, section 75A of Finance Act 2003, can increase the SDLT liability where a number of transactions are involved and less SDLT is payable than if the purchaser had just acquired the property directly from the seller.
In a recent opinion, the Advocate General (AG) of the Court of Justice of the EU (CJEU) considered what obligations tax authorities have to disclose evidence used in a tax decision which was obtained through investigations into other taxpayers.