COMPLIANCE

The rules are another example of HMRC requiring businesses to police tax compliance across their supply chains, write Penny Simmons and Steven Porter (Pinsent Masons).

Daniel Lusted

Daniel Lusted (BDO) examines what’s being proposed.

Simon Wood

HMRC are clearly not happy with the standard of analysis and documentation that they are currently seeing, writes Simon Wood (BDO).

Lavina Hassasing

Alistair Nichol

The expected impact of the new Pillar Two regime is starting to unfold as the first UK groups have filed their calendar year-end consolidated accounts, write Alistair Nichol and Lavina Hassasing (Evelyn Partners).

Sharon Baynham

Sharon Baynham (KPMG) explains how the new reporting rules differ from DAC 6 and what action tax professionals should be taking.

Dominic Stuttaford

Dominic Stuttaford (Norton Rose Fulbright) considers the scope of a new ‘failure to prevent’ offence and how it differs from the existing corporate criminal offences.

Jason Collins

Laura Ford

Jason Collins and Laura Ford (DLA Piper) take stock of the corporate criminal offence in view of recent statistics showing no charges to date and just nine live investigations.

Isobel Clift

A recent tribunal decision applies a wide interpretation of ‘power’ in relation to formal information requests, writes Isobel Clift (KPMG).

Michael Graham

Michael Graham (DLA Piper) sets out the government’s new proposals that would significantly expand the tax base.

Mark Bevington

Mark Bevington (ADE Tax) highlights the ‘traps’ on the operation of the pillar two model rules which might generate a tax charge when none was expected.

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