The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).
Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter, including withholding tax consultation, regulatory capital, changes to DOTAS, and penalties for the GAAR.
Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including new consolidating regulations for country by country reporting; withholding tax exemptions for private placements; mandatory disclosure and CFCs; and banks’ compensation expenditure
HMRC has carried out some spring cleaning on its GAAR guidance. This and other recent developments affecting the City are reviewed by Mark Middleditch (Allen & Overy).
Mark Middleditch (Allen & Overy) provides this month’s update, including: the limits of the purposive approach in tax avoidance cases; accelerated payments and DOTAS; draft changes on loan relationships and derivative contracts; notice clauses in tax indemnities; and the new HMRC Stamp Taxes on Shares Manual
Mark Middleditch takes over the reins of our popular monthly briefing on developments affecting the City.