COMPLIANCE

Helen Adams

Helen Adams (BDO) considers the extent to which taxpayers may have a reasonable excuse if they are affected by the coronavirus pandemic and the UK’s lockdown.

Laura Hoyland

Elizabeth Emerson

Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.

James Austen

The tribunal decides it has jurisdiction to determine domicile in closure notice applications.

Elinor Boote

Dominic Lawrance

Dominic Lawrance and Elinor Boote (Charles Russell Speechlys) discuss the uncertainty of the reporting requirements and the potentially serious regulatory burdens for tax professionals dealing with international matters.

Paul Aplin OBE

In the light of two recent surveys and HMRC’s evaluation, Paul Aplin OBE stakes stock of and considers the future for MTD.

Rupert Lee

Rupert Lee (Deloitte) examines Jersey’s newly introduced economic substance legislation.

Constantine Christofi

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) examine the legislation and recent case law concerning closure notices in relation to partnerships.

Ali Kazimi

EU proposes extending the DAC 6 reporting deadlines by 12 weeks.

Jason Collins

Andrew Sackey

HMRC is providing assistance where practicable and enforcement when necessary, write Andrew Sackey and Jason Collins (Pinsent Masons).

Jannine Nicholas

Helen Mackey

The government has published a call for evidence on raising standards in the tax market. Whilst the government aims to target a minority of tax advisers, some of the approaches being considered would have a widespread impact, write Helen Mackey and Jannine Nicholas (Eversheds Sutherland).

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