Julie Burke, Editor
Editor's Summary - Issue 4, 2020
Julie Burke, BL
David Fennell details the recently published Revenue guidance on DAC 6.
Financial Provisions (Covid-19) (No. 2) Act: What Do the Measures Mean for Individuals and Companies?
Florita Dolly provides details of the new measures introduced in the Financial Provisions (Covid-19) (No. 2) Act and how they affect both individuals and companies.
Amanda-Jayne Comyn provides an overview of tax and legal issues that arise on the breakdown of a formal relationship between married couples, civil partners and cohabitants.
Paul Morris addresses matters relating to the CG50 clearance procedure, outlining real-life scenarios where clearance is needed that advisers might not immediately think of.
Suzann McDonnell provides a step-by-step guide to use when considering the impact of the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.