TAX POLICY

Tori Magill

The proposed corporate offence for failing to prevent tax evasion is now set out in the Criminal Finance Bill, and HMRC has issued revised draft guidance. Jason Collins and Tori Magill (Pinsent Masons) outline the ways a relevant body can manage their exposure to risk.

Mark Middleditch

Mark Middleditch (Allen & Overy) provides this month’s review of tax developments affecting the City.

Conor Quigley

Conor Quigley QC (Serle Court) argues that the Commission’s approach to state aid seems to misunderstand the whole purpose of tax rulings concerning transfer pricing.

Graham Aaronson QC

Graham Aaronson QC (Joseph Hage Aaronson) presents a personal view of tax avoidance in the UK over the past 100 years, looking at the case law and legislation which developed in the first half century, and the social and economic context in which they evolved.

Helen Adams

James Kennedy

The worldwide disclosure facility is now open and higher penalties and sanctions will apply from 30 September 2018 for non-compliance. Helen Adams and James Kennedy (BDO) examine its terms.

James McCredie

HMRC’s new consultation highlights a number of administrative changes which could make life easier for HMRC and taxpayers. However, a couple of the proposals to change substantive tax charges may have unwanted side effects, writes James McCredie (Macfarlanes).

Geoffrey Tack

Richard Woolich

We are witnessing a government shakedown of the tax avoidance supply chain, write Richard Woolich and Geoffrey Tack (DLA Piper).

Maya Forstater

New rules will require large UK companies to publish their tax strategies. Researcher Maya Forstater reviews the 61 statements already published by FTSE 100 companies.

Chris Davidson

The report published last month contains some fascinating detail which throws a light on how HMRC is approaching the task of settling large disputes, writes Chris Davidson CBE (KPMG).

Sandy Bhogal

Sandy Bhogal (Mayer Brown) examines a recent tribunal case on whether certain insolvency procedures amount to a change of control for group relief purposes and looks at the potentially significant ramifications.

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