Burden v The United Kingdom - Grand Chamber decision

Tuesday, 29th April 2008

The decision of the Grand Chamber in the case of Burden v The United Kingdom has been published. The sisters lost again. The initial objections of the UK Government as to the sisters’ victim status and exhaustion of domestic remedies were dismissed but the main claim by the sisters, that there was a violation of Article 14 of the Convention taken in conjunction with Article 1 of Protocol No. 1, was also dismissed, by a majority of 15 to 2.

2008 update to the Model Tax Convention: OECD discussion draft

Tuesday, 29th April 2008

The OECD Committee on Fiscal Affairs has released the draft contents of the 2008 update to the OECD Model Tax Convention and is inviting comments.

Tax Law Rewrite - permanent establishments and UK representatives

Tuesday, 29th April 2008

HMRC have published for public consultation draft clauses on Permanent establishments and UK representatives. Comments on the draft clauses are invited by 27 June 2008.

Regulations Enabling BVI Private Trust Companies To Operate With A Licensing Exemption

Monday, 28th April 2008

Walkers Global have sent me an email containing one of their “Client Advisories”, describing the new rules enabling unlicensed private trust companies (PTCs) to be established in the British Virgin Islands (BVI) if specific conditions are satisfied.