28 March 2012: Lexis Nexis 7th Annual Wills, Succession and Estate Planning Conference (4 - 6 March 2009, Melbourne)
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27 Jan 2011: UK – Supreme Court denies leave in Smallwood Trust case
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19 Jan 2011: Switzerland – ex Julius Baer banker re-arrested for disclosing data
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28 Dec 2010: Australia – Jersey accountant Philip de Figueiredo gets bail in Brisbane court
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27 Dec 2010: Italy – update on Italian trusts
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24 Dec 2010: Australia - ANZ Bank contests tax office bid for Vanuatu customer data
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21 Dec 2010: US - President Obama Signs 2010 Tax Relief Act
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18 Dec 2010: Australia – Michael Milne 8 ½ year sentence for Wickenby
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17 Dec 2010: Australia – Kevin Denlay v FC of T [2010] FCA 1434 - ATO can use stolen Liechtenstein bank info
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9 Dec 2010: Australia – signs TIEAs with Mauritius
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6 Dec 2010: Hong Kong – signs comprehensive DTA with Switzerland
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4 Dec 2010: Australia - ATO in new attack on private equity as assets are frozen
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3 Dec 2010: UK – CFC reform & the Patent Box 1, and
3 Dec 2010: UK – CFC reform & the Patent Box 2
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1 Dec 2010: Australia – draft tax determination TD2010/D7 on source of profit on private equity
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30 Nov 2010: Germany – Constitutional court allows use of stolen data
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29 Nov 2010: Australia - Lowy blasts 'disorganised' US tax probe
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26 Nov 2010: Australia - ACC blew $10 m pursuing Paul Hogan over tax case
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24 Nov 2010: Australia - Celebrity hunt a financial failure
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18 Nov 2010: EU - Commission presses for automatic information exchange with third countries
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9 Nov 2010: Hong Kong – signs comprehensive DTA with Japan
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7 Nov 2010: Canada – St Michael Trust Corp ATF Fundy Settlement 2010 FCA 309 - Fed. Court of Appeal affirms Garron 2009 TCC 450
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5 Nov 2010: Hong Kong – signs comprehensive DTA with France
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1 Nov 2010: New Zealand – to abolish gift duty effective 1 Oct 2011
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27 Oct 2010: UK – Swiss information exchange deal
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7 Oct 2010: Cyprus – DTA protocol signed with Russia
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6 Oct 2010: Australia – Leighton v FC of T [2010] FCA 1086 - Monaco resident trustee taxed on Australian share trades
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29 Sept 2010: Australia - Vanuatu connection in arrest over tax evasion
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11 Sept 2010: Australia - Tax office warned on travel ban abuse over Paul Hogan crackdown
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9 Sept 2010: India – Vodafone tax case
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4 Sept 2010: Australia – Paul Hogan’s civil rights abused
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1 Sept 2010: Australia – RCI Pty Ltd v FC of T [2010] FCA 939– GAAR applies to exempt foreign dividend paid to avoid capital gain on sale of shares in paying company
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26 August 2010: Australia – ATO uses departure prohibition order to pressure Actor
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15 August 2010: UK - Gains Cooper granted special leave to appeal to Supreme Court
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9 August 2010: Australia – GAAR applies to foreign tax credit scheme - Citigroup Pty Limited v Commissioner of Taxation [2010] FCA 826
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8 July 2010: UK – treaty tie breaker – trust’s place of effective management - HMRC v Smallwood & Anor [2010] EWCA Civ 778
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2 July 2010: UK - emergency budget 1, and
2 July 2010: UK - emergency budget 2
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1 July 2010: UK - Who’s evading who’s taxes
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30 June 2010: Australia - GAAR doesn’t apply to inversion Australia to US -Commissioner of Taxation v News Australia Holdings Pty Limited [2010] FCAFC 78
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25 June 2010: Australia – anti-transfer pricing doesn’t apply to Australian losses caused by management problems - SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635
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16 June 2010: Australia - Actor fails to keep “schedule of inferences” secret - Hogan v Australian Crime Commission [2010] HCA 21
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8 June 2010: Australia – criminal tax evasion sentences doubled - R v. Hargraves and Stoten [2010] QSC 188
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4 June 2010: NZ – GAAR applies to doctor’s incorporation & non-arm’s length salaries - Commissioner of Inland Revenue v Penny and Hooper [2010] NZCA 231
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2 June 2010: Australia – Draft ruling TR2010/D2 - application of the transfer pricing provisions to business restructuring by multinational enterprises
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1 June 2010: India - CGT treatment under Mauritius treaty
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17 May 2010: Canada – GAAR - Crown fails to meet burden of proving arrangement outside “object, spirit or purpose” of provision - Lehigh Cement Limited v. Canada, 2010 FCA 124
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12 April 2010: US - Codification of economic substance doctrine Health Care and Education Reconciliation Act of 2010
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1 April 2010: NZ - CFC reform effective
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31 March 2010: US - Foreign Account Tax Compliance provisions in HIRE Act
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31 Mar 2010: Switzerland - protocol to US DTA to allow release of UBS info
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30 Mar 2010: UK - signs new DTA with Germany
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27 Mar 2010: Australia - signs TIEA with Caymans
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26 Mar 2010: Switzerland - protocol to German DTA for info exchange
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24 March 2010: US - 9th circuit reverse course in Xilinx transfer pricing case
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24 Mar 2010: UK - Budget - looming general election makes for no significant announcements - 50% top personal rate starts 6 April 2010
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22 Mar 2010: Hong Kong - signs DTA with Netherlands
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16 Mar 2010: ECHR - UK didn't discriminate against non-residents by not uplifting pensions - Carson & Ors v United Kingdom 42184/05 [2010] ECHR 338
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4 Mar 2010: Canada - Budget contains reporting of avoidance transactions & non-resident trust changes
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26 Feb 2010: Switzerland - signs new DTA with Netherlands
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22 Feb 2010: Malaysia - White Listed by OECD
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16 Feb 2010: UK - Whether HMRC failed to follow IR20 - Davies & Anor, R (on the application of) v HM Revenue & Customs [2010] EWCA Civ 83 (Gains-Cooper administrative appeal)
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11 Feb 2010: Labuan, Malaysia - significant update of IFC Acts
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3 Feb 2010: UK - ordinary residence - Turberville v Revenue & Customs [2010] UKFTT 69 (TC)
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1 Feb 2010: UK - ordinary residence - Tuczka v Revenue & Customs [2010] UKFTT 53 (TC)
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28 Jan 2010: UK - IR 35 retrospective enactment - Huitson, R (on the application of) v Revenue and Customs [2010] EWHC 97 (Admin)
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26 Jan 2011: US - New IRS proposal for large companies to disclose use of shelters
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26 Jan 2010: UK- Treasury discussion paper on CFC reform
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19 Jan 2010: UK - HMRC revised guidance on company residence
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7 Jan 2010: US - estate tax lapse confusion
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29 Dec 2009: UK - earned income not exempt as no full time employment abroad - Hankinson v Revenue & Customs [2009] UKFTT 384 (TC)
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22 Dec 2009: UK - Supreme Court refuses to hear Vodafone appeal
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16 Dec 2009: Australia - issue of draft ruling on treaty shopping on facts relevant to Myer float, and
issue of draft ruling on income gains relevant to Myer float
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16 Dec 2009: Australia - issue of draft ruling on relationship of thin cap, transfer pricing provisions & associated enterprise articles
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12 Dec 2009: Ireland - copies UK non-domicile levy
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9 Dec 2009: UK - penalties for failure to disclose offshore accounts to double
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30 Nov 2009: Australia - offshore voluntary disclosure now includes indication of potential for criminal prosecution
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26 Nov 2009: Australia - Cayman private equity fund shocked by assessment & freeze application on Myer float
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17 Nov 2009: UK - taxpayers win - Thin Cap Group Litigation, Test Claimants In v Revenue and Customs [2009] EWHC 2908 (Ch)
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1 Nov 2009 - Italy - Swiss walk out of tax treaty talks
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30 Oct 2009 - Australia - NZ Treaty - Schneider Electric case distinguished in context of personal services income attribution to Australian resident from NZ company - Russell v FC of T
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29 Oct 2009 - Cayman - Expects to sign 20 Information Treaties by year end
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29 Oct 2009 - UK - Information Treaty signed with Bahamas
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29 Oct 2009 - US - newly introduced Foreign Account Tax Compliance Bill omits "black list" approach to countering foreign source income evasion
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28 Oct 2009 - UK - Court of Appeal remits case of Mr Grace back to tribunal
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27 Oct 2009 - Australia - Information Treaty signed with Cook Islands
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11 Oct 2009 - UK - HMRC to check on "fake" corporate tax exiles
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8 Oct 2009 - Australia - Information Treaty signed with Guernsey
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18 Sept 2009: Canada - Barbados treaty - Antle v The Queen 2009 TCC 465
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Sept 2009 - US - Information Exchange Protocol to Switzerland DTA
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Sept 2009 - NZ - CFC reform bill passes third reading
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Sept 2009 - Australia - Information Exchange Agreement with Gibraltar
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10 Sept 2009 - Canada - Central management & control decides residence of Barbados trusts, not residence of trustee
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Sept 2009 - US - Information Treaty signed with Monaco
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Sept 2009 - India - sweeping tax changes proposed
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Sept 2009 - Australia- Information Exchange Protocol to Singapore DTA
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Sept 2009 - UK - draft Offshore Fund regulations released
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Aug 2009 - US - Justice Dept releases terms of settlement with Swiss gov re UBS
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Aug 2009 - UK - Revenue access to bank account details allowed
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Aug 2009 - UK - "Remittance Manual" released
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June 2009 - Australia - New DTA signed with New Zealand
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May 2009 - US - Treasury proposals for international tax reform at pp 28-57
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April 2009 - UK - "Residence, Domicile and the Remittance Basis (HMRC 6)" replaces IR 20
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8 April 2009 - US - proposal to tax fund manager's carried interest gains as ordinary income
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7 April 2009 - Malaysia - agrees to meet OECD standards of information exchange
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6 April 2009 - OECD - Delaware omitted from lists
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2 April 2009 - OECD - STEP responds to G20
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31 March 2009 - NZ - to sign info exchange agreement with Bermuda
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26 March 2009 - US - partial amnesty on foreign bank accounts
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23 March 2009 - Cayman - to sign 7 new info exchange agreements for total of 15
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19 March 2009 - EC - Germany referred to ECJ over dividends
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19 March 2009 - EC - Spain referred to ECJ over exit tax on individuals
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9 March 2009 - OECD - STEP says offshore financial centres "scapegoated"
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2 March 2009 - US - Senator Carl Levin reintroduces Stop Tax Haven Abuse Bill with White House support
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1 March 2009 - Canada - Prevost - Canada/ Netherlands DTA "beneficial ownership" Revenue Canada appeal rejected by Court of Appeal
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For a copy of the case, see
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24 Feb 2009 - Australia - appeal by Dunn & Strachans SA re request to Switzerland for mutual assistance in (tax) criminal matter dismissed
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22 Feb 2010: UK - treatment of US LLC - Swift v Revenue & Customs [2010] UKFTT 88 (TC)
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9 Feb 2009 - OECD - STEP submission to HNWI enquiry
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Feb 2009 - UK - exchange of info agreement signed with Guernsey
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3 Feb 2009 - Australia - Undershaft (No 1) - Pre-CGT (UK & Netherlands) treaties protects capital gains - confirms Virgin Holdings
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30 Jan 2009 - Australia - exchange of info agreement signed with IOM
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28 Jan 2009 - Canada - Budget announces review of non-resident trust measures
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22 Jan 2009 - Singapore - Budget reduces corporate rate from 18% to 17%
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20 Jan 2009 - UK - Analysis of draft CFC legislation
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Jan 2009 - NZ - CFC amendments before Parliament
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21 Jan 2009 - Australia - TD 2009/2 confirms use of UK LLP as conduit under Div 830
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15 Jan 2009 - Australia - Egglishaw loses discovery argument
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15 Jan 2009 - Australia - Overseas Aircrew Basing Limited - Australian based Cathay Pacific pilots service not "foreign":
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8 Jan 2009 - Canada - Lipson v Canada - GAAR
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22 Dec 2008 - Australia - Hogan losses bid to quarantine ACC staff
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4 Dec 2008 - India - Vodafone faces 2B tax bill
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11 Nov 2008 - UK - Lyle Grace - South African based British Airways pilot absence from UK temporary
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31 Oct 2008 - UK - exchange of info agreement signed with BVI
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28 Oct 2008 - UK - Gains-Cooper - residence & domicile- loss in C of A
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27 Oct 2008 - Australia - exchange of info agreement signed with BVI
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24 Oct 2008 - Jersey - report that Foundations Law passed
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24 Oct 2008 - Australia - Pattenden - Departure Prohibition Order set aside
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22 Oct 2008 - Australia - Deutsche Asia Pacific - US DTA interest calc with respect to profits
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22 Oct 2008 - OECD - to create new blacklist of tax havens
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14 Oct 2008 - India - Sony case may be appealed to Supreme Court
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10 Oct 2008 - Australia - Virgin Holdings - Pre-CGT (Swiss) treaty protects capital gain
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6 Oct 2008 - India - Vodafone Essar - claim for CGT on offshore share transfer
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1 Aug 2008 - ADIT pass in paper IIA
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31 Jul 2008 - Australia - WR Carpenter - Fairness irrelevant in transfer pricing
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22 Jul 2008 - Australia - Roche Products - transfer pricing
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4 Jul 2008 - UK - Vodafone 2 - CFC case
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20 May 2008 - UK - CFC proposals
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16 May 2008 - Canada - Knights of Columbus - US DTA permanent establishments
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30 April 2008 - Canada - Prevost Car - Netherlands DTA beneficial ownership of dividends
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19 Feb 2008 - UK - Trevor Smallwood Trust - Mauritius DTA place of effective management
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21 Jan 2008 - Australia - Troughton - departure prohibition order
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13 Dec 2007 - India - UK DTA - profits attributed to permanent establishment
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5 Dec 2007 - Australia - Bluebottle - assignment of dividends
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30 Nov 2007 - India - Galileo - US DTA profits attributed to permanent establishment
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28 Nov 2007 - Australia - Egglishaw - recovers discs
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13 Nov 2007 - UK - Gains-Cooper - residence & domicile - loss in High Court
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27 Sept 2007 - UK - Barrett - residence - absence from UK temporary
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21 Aug 2007 - NZ - Avowal - discovery of material exchanged under Australia DTA article
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10 July 2007 - India - Morgan Stanley & Co - US DTA - permanent establishment
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19 April 2007 - Australia - GE Capital - US DTA interest withholding tax
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13 Mar 2007 - ECJ - Thin Cap Group Litigation - freedom of establishment
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31 Oct 2006 - UK - Gains-Cooper - residence & domicile - loss before Special Commissioners
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12 Sept 2006 - ECJ - Cadbury Schweppes - freedom of establishment
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21 Jul 2006 - ADIT pass in paper I
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2 Mar 2006 - UK - Indofoods - DTA beneficial owner of interest
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26 Jan 2006 - UK - Wood v Holden - central management & control
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29 April 2005 - Australia - McDermott Industries - Singapore DTA use of equipment
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