Tax Newsletter - Issue 26 December 2011

We hope you will enjoy this issue of our Tax Review. Our purpose is to try and keep you abreast of topical tax issues which may affect you or your business.

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In this issue:

Draft 2012 Finance Bill published
HMRC focus on UK’s wealthiest taxpayers
OECD releases a discussion draft on the definition of “permanent establishment”
M&S Court of Appeal judgment
Individuals receiving letters from HMRC regarding Swiss investments
HMRC letters regarding Isle of Man Property Trading Partnership planning
New tax transparent fund pooled investment vehicle
ECJ decision regarding Gibraltar
GAAR report published
Certificate of residence
Update regarding the Liechtenstein Disclosure Facility
New French reporting requirements for trustees

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