COMPLIANCE

Julian Feiner (Clifford Chance) discusses the taxpayers' resounding victory at the Upper Tribunal in the company residency case of Development Securities plc and others v HMRC. 

Investigations are taking longer, but HMRC’s new facility offers multinationals the prospect of quicker resolution for certain disputes.

Ian Goodwin (Mazars) discusses recent developments and the compliance issues facing employers.

The OECD's programme of work subtly recasts the two pillars proposed in its earlier consultation, as Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) explain.

My way or the highway will not lead to a longer-term solution, writes Deeksha Rathi (Slaughter and May).

Many corporates now have a lower appetite for tax risk, and taxpayers are concerned about HMRC's increasingly interventionist approach.

The Court of Appeal has recently interpreted the MSC legislation more widely than expected, paving the way for HMRC to target arrangements previously thought to be low risk, as Kevin Barrow and Ian Hyde (Osborne Clarke) explain.

Tm Sarson (KPMG) reviews the latest developments that matter.

Three recent tax-related developments in the insolvency and restructuring sphere.