Archive for the ‘UK Tax’ Category

Writing Off Debt of dubious provenance vs Raising taxes to asphyxiate the Economy

Wednesday, August 10th, 2011

Events are moving quickly in Europe this week and  politicians are talking rubbish about raising taxes in a state of desperate panicking, instead of addressing the fundamental problem, which in my view is writing off effective bad debt.

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UK non dom update

Friday, June 17th, 2011

The consultation issued by the Government outlining proposed changes to the taxation of non-UK domiciled individuals, increases the remittance basis charge but encourage foreign investments in the UK. The remittance basis charge goes from the current £30k to £50k, only applied to those resident in the UK for 12 years or more.

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UK tax residence update

Friday, June 17th, 2011

As reported by Grant Thornton, the Government has today released its consultation on the long awaited statutory definition of residence which they are seeking to introduce from 6 April 2012.

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Increased Income Tax rates.- is it any good for the real Economy?

Thursday, May 12th, 2011
How far can the US and the EU governments go to increase taxes  and social security charges on wages?. With the purpose of balance their budgets, we believe that higher taxes on employment are suffocating the real economy and the prospects for employment generation.

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2010 OECD Model Tax Convention, Transfer Pricing and updated PE definition

Monday, August 9th, 2010

From the OECD site 22 July 2010 — The OECD Council today approved the 2010 versions of the OECD’s Model Tax Convention, the 1995 Transfer Pricing Guidelines and the 2008 Report on the Attribution of Profits to Permanent Establishments. The updates are the result of several years of work to improve these core OECD instruments in the area of international taxation.

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The Pound vs Euro for the Spanish British Expats

Sunday, June 6th, 2010

There is a big debate in the British expat community in Spain about the pros and cons of having the investments in Euros versus British Pounds. As Tax Counsel I am not qualified to respond to those queries and asked Sara Perez-Frutos, the CEO of Dracon Partners in Madrid, to let me have her thoughts.

Dracon Partners EAFI is one of the less than 30 regulated Independent Financial Advisers in Spain (CNMV)

Sara and Eunjoo, a financial analyst, drafted an article for us on this topic. Please click here to download The Euro and the British Pound,  good food for thought!

OECD: Average tax burden on workers’ earnings was reduced in 2009

Wednesday, May 12th, 2010

As reported in the OECD page, average tax and social security burdens on employment incomes fell slightly in 24 out of 30 OECD countries last year as governments struggled to shore up faltering economies amid the worst recession in decades. But whether this trend will continue this year is uncertain given the widespread pressures on public budgets.
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Gibraltar & Spain, what’s going on?

Saturday, April 17th, 2010

We are surprised, happily surprised, to see Spain signing another TIEA. This one with Bahamas signed on March 11, 2010, follows the Netherlands Antilles, Aruba, Trinidad y Tobago agreements. Please see our Taxprecision post for more information.

When coming to Gibraltar, the question brings some political issues to the table which must be put aside as a matter of urgency.

The Spanish Tax legislation clearly discriminate Gibraltar by discouraging the furtherance of trade, commerce and business with this territory of the UK and part of the EU.

There are powerful economic reasons to end this situation. Gibraltar accounts for 3% of the exports in Andalucia, compared with a 4% with Morocco, or another 4% with Mexico or US. Gibraltar is, therefore, a strategic partner of Andalucia.

I can understand that a generation of Spaniards may still have some issues coming to terms with reality. I would like to invite my fellow Spaniards to rethink their position by reviewing our 2008 posting to get to know Gibraltar and more about its OECD compliance.

There are compelling reasons for the Spanish government to speed up the signature of this TIEA and remove Gibraltar from the list of Tax Havens as per Spanish RD1080/91.

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