ANTI AVOIDANCE

George Bull

To coincide with the start of the UK government’s anti-corruption summit in London this week, Oxfam has coordinated a letter from 300 leading economists warning world leaders that there is no economic justification for allowing tax havens. So could the result be a tax haven-free utopia, or is it more a case of ‘be careful what you wish for’?

Helen Buchanan

Helen Buchanan (Freshfields Bruckhaus Deringer) examines the revised draft legislation and new draft guidance on the proposed corporate offence of failing to prevent facilitation of tax evasion.

James Ross

The Finance Bill hybrid mismatch legislation significantly expands the scope of the December draft legislation. James Ross (McDermott Will & Emery) reviews the changes.

Lucy Sauvage

Angela Clegg

Angela Clegg and Lucy Sauvage (BDO) look at the scope of the new legislation which introduces the requirement for large groups, companies and partnerships to publish their tax strategy annually.

Anne Fairpo

The changes in the current Finance Bill will bring rather more intellectual property royalties into the scope of withholding tax, as Anne Fairpo (Temple Tax Chambers) explains.

Heather Corben

The European Commission has published proposals for public CBCR. Heather Corben (King & Wood Mallesons) reviews the recommendations.

Chris Morgan

Chris Morgan (KPMG) reviews the latest developments in the international tax world.

Experts at Corker Binning examine how the latest proposals differ from those in the earlier draft.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) looks at the rules introduced in the recent Budget intended to ensure that profits from a trade dealing in or developing UK land are always chargeable to UK corporation tax or income tax.