DOTAS

A guide by Lexis®PSL Tax to the disclosure rules applying to income tax, corporation tax, CGT and NICs.

Mark Middleditch

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

Lynne Rowland

Lynne Rowland (Kingston Smith) explains the proposed changes to DOTAS hallmarks for inheritance tax.

Cathya Djanogly

Unsuccessful loan relationship avoidance scheme

Mark Middleditch

Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter, including withholding tax consultation, regulatory capital, changes to DOTAS, and penalties for the GAAR.

Michael Conlon KC

Julian Hickey

‘They also pay who only sit and wait…’ Michael Conlon QC and Julian Hickey (Temple Tax Chambers) examine the High Court decision in Rowe on the legality of partner payment notices.

Mark Middleditch

Mark Middleditch (Allen & Overy) provides the monthly round-up of tax developments affecting the City

Sarah Albury

Andrew Goldstone

Andrew Goldstone and Sarah Albury (Mishcon de Reya) report on recent updates in the private client arena, including: the proposed new strict liability criminal offence; changes to the LDF; the common reporting standard in the UK; strengthening DOTAS and the VADR; and the Presumption of Death Act.

Mark Middleditch

Mark Middleditch (Allen & Overy) provides this month’s update, including: the limits of the purposive approach in tax avoidance cases; accelerated payments and DOTAS; draft changes on loan relationships and derivative contracts; notice clauses in tax indemnities; and the new HMRC Stamp Taxes on Shares Manual

Frank Nash highlights HMRC’s ‘seven deadly weapons’

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