COMPLIANCE

Writing on behalf of the 100 Group Tax Committee, Dominic Mathon reports views from the Committee's members on how much additional tax they expect to pay as a result of Pillar Two - and the associated compliance costs.

Carrie Rutland

Helen Adams

Helen Adams and Carrie Rutland (BDO) provide a practical guide.

James Stewart

James Stewart (Taylor Wessing) reviews the draft legislation extending corporation tax to the UK property income of offshore corporate landlords, and the potential impact on offshore structures.

Four recent commentaries examine different aspects of the tax compliance landscape.

Gary Richards

Gary Richards (Mishcon de Reya) asks whether it is now time for a radically different approach to compliance failings.

Sarah Lane

Jack Lewis

Sarah Lane and Jack Lewis (FTI Consulting) look at the background and the effect of the proposals using worked hypothetical examples.

Tim Law

Tim Law (Engaged Consulting) examines the first step of the European Commission’s second attempt at compiling a list of ‘non-cooperative’ jurisdictions.

Tina Riches

Tina Riches (Smith & Williamson) sets out the key issues from the current consultations and the implications for tax agents and their clients.

Helen Adams

Dawn Register

Helen Adams and Dawn Register (BDO) review the latest consultation on further measures to tackle offshore tax evasion with the proposed introduction of a ‘requirement to correct’ (RTC).