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COMPLIANCE


In our continuing series, Heather Self examines some of the tax issues that make the headlines of the national press. This week, she looks at the cost of tax reliefs.

The rules contain a welcome disparity for corporate investors, as Sean Maxwell (Tolley) explains.

Card image Helen Buchanan May Smith Will Robinson Emily Szasz
The UK has proposed a new digital services tax. Helen Buchanan, May Smith, Emily Szasz and Will Robinson (Freshfields Bruckhaus Deringer) consider the proposals.
 
Good friends should help each other? Jonathan Peacock QC (11 New Square) examines the provision of tax information by HMRC to a foreign tax authority in light of a robust decision in a long running battle in New Zealand.
 
Card image Helen Buchanan May Smith Will Robinson Emily Szasz
Online platforms don’t comfortably fit within the international tax framework. Helen Buchanan, May Smith, Emily Szasz and Will Robinson (Freshfields Bruckhaus Deringer) consider the challenges and expected new measures.
 
In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, how best to tax the digital economy?
 

Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).

Will Morris (PwC and BIAC) considers four factors that will influence international tax policy over the next decade and beyond.

The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.

David Harkness and Rob Sharpe (Clifford Chance) examine a tribunal decision that provides a warning to taxpayers on relying on informal assurances or exchanges of correspondence.

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