ANTI AVOIDANCE

Steve Edge

Mike Lane

Steve Edge and Mike Lane (Slaughter and May) examine the new TP/DPT disclosure facility that was announced by HMRC last week.

Alan Sinyor

Alan Sinyor (Bryan Cave Leighton Paisner) summarises some of the more interesting developments, dealing with a mixture of practical and more esoteric issues.

Wendy Walton

Wendy Walton (BDO) focuses on tax changes in 2018 that have an impact on key themes that are currently important to private clients: the creation and preservation of wealth, the transition of wealth to future generations, and tax transparency.

Helen Adams

Helen Adams (BDO) looks at some of the key changes for enforcement and compliance for companies and individual taxpayers, as well as considering developments in tackling tax avoidance and the development of HMRC’s powers.

Steve Edge

Dominic Robertson

While the UK’s new digital services tax hogged the limelight in the recent Budget, much less attention was paid to the fact that the proposed extension of withholding tax on royalties paid to tax havens (announced at the previous Budget) was...

Sue Laing

Sue Laing (Boodle Hatfield) reviews the long awaited consultation.

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.

Julian Feiner

Julian Feiner (Dentons) examines the consultation by Jersey and the other Crown dependencies to introduce substance requirements for company tax residents by the end of 2018.

Paul Davison

Paul Davison (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that may have implications well beyond the particular statutory context.