There were thankfully few measures extending HMRC’s powers, but plenty targeting avoidance and ‘unfair outcomes’ – and no shame about imposing new types of tax on non-UK companies such as the DST and income tax on offshore receipts from intangible assets. Jason Collins (Pinsent Masons) reports.
There were thankfully few measures extending HMRC’s powers, but plenty targeting avoidance and ‘unfair outcomes’ – and no shame about imposing new types of tax on non-UK companies such as the DST and income tax on offshore receipts from intangible assets. Jason Collins (Pinsent Masons) reports.