What are virtual currencies? European Banking Authority (EBA) regards virtual currencies as being a digital representation of value that is neither issued by a central bank or a public authority nor necessarily attached to a regular currency, but is accepted by natural or legal persons as a means of payment, and can be transferred, stored […]
VAT Reverse Charge Mechanism to apply to Certain Wholesale Supplies from 1st February 2016 Certain UK clients have asked me to explain the VAT rule changes for UK wholesale telecommunications supplies, and hopefully this blog will do that. From 1st February 2016, providers of wholesale telecommunications services in the UK will no longer apply VAT […]
Personal Use by Employees of Employer Systems: Mr Bogdan Barbulescu vs the State of Romania Mr Barbulescu used certain business systems to send personal messages in breach of his employer’s stated Policy in this regard. The Employer monitored employee communications to ensure compliance with its Policy. Mr Barbelescu was found to have been in breach […]
IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce David Flint of MacRoberts LLP. David has joined IR as our exclusive Corporate Governance & Compliance, Competition Law Member in Scotland. “We are one of Scotland’s leading commercial law firms. We maintain strong links within the Scottish economy, working with large private […]
International Referral, the world’s largest exclusive network of advisory firms is delighted to introduce Alexander Garden of Turcan Connell. Alexander has joined IR as our exclusive Tax (Private Client) Member in Scotland. Alexander Garden is a Partner specialising in tax & estate planning for private clients, and charity law. In particular, he advises on issues concerning succession, […]
IntroductionThere have been occasional recent references in the press as to how a different tax regime in an independent Scotland might affect art ownership and where it is held e.g. The Times 22nd February where Nicholas Penny, Director of the National Gallery in London, raised the issue of art held in public collections ownership of […]
TAX rates are likely to diverge in Scotland compared to the rest of the UK, irrespective of the outcome of the referendum on 18 September, and could lead to cross-border movement, a leading tax expert has warned. Alexander Garden, tax and succession partner at Turcan Connell, told a breakfast seminar on taxation: “We know significant […]
On November 27, 2014 Law No. 5,134, which regulates lawyers’ and solicitors’ fees who work in the City of Buenos Aires (hereafter the “Law”), was published in the Official Gazette. The Law, which was promoted by Jorge Rizzo and Daniel Lipovetsky from the City of Buenos Aires’s Bar Association (“CBABA”), was approved in a special […]
