Market leading insight for tax experts
View online issue

COMPLIANCE


Helen McGhee (Joseph Hage Aaronson) considers the new draft provisions for inclusion in Finance Bill 2021 that strengthen three existing regimes.
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) examine what is effectively the pilot episode for an upcoming courtroom drama.

Loosening up access to information.

The General Court’s decision shows the difficulties the European Commission faces in proving selective tax advantages that may constitute unlawful state aid, write George Peretz QC and Tarlochan Lall (Monckton Chambers).
EU proposes extending the DAC 6 reporting deadlines by 12 weeks. 
Card image Gregory Price Ashley Greenbank Rhiannon Kinghall Were
Experts at Macfarlanes examine the latest pronouncements from HMRC and the OECD on the impact of Covid-19 on company tax residence.
Claire Miles (Willkie Farr & Gallagher) reports on the OECD's proposal requiring some online platforms to share data about their users with tax authorities.
Andrew Sackey (Pinsent Masons) reflects on how HMRC has learnt the art of collaboration to deliver an increasingly joined up and globally consistent compliance message.

Something of a game changer?

Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open. 
EDITOR'S PICKstar
Top