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ANTI AVOIDANCE


Zoe Andrews (Slaughter and May) takes a first look at the UK draft regulations implementing the EU's cross-border reporting rules.
Barrister Michael Thomas (Pump Court Tax Chambers) believes there is a disturbing trend in our tax jurisprudence: an increasing number of important decisions made by HMRC are only capable of being challenged on a judicial review basis.
It is now 18 months since the entry into force of the UK’s corporate criminal offences of failing to prevent the facilitation of tax evasion. This milestone coincides with the publication of Ipsos Mori’s research report, as part of the Spring...
Matthew Fleming and Chris Leigh (KPMG) examine the legal developments that strengthen HMRC’s ability to tackle cross-border non-compliance. 
Helen Adams (BDO) considers the extent of HMRC's powers on discovery in the light of recent case law.
Jeremy Webster (Pinsent Masons) considers the OECD’s public consultation document aimed at providing a consensus-based long-term solution.
 
Steve Edge and Mike Lane (Slaughter and May) examine the new TP/DPT disclosure facility that was announced by HMRC last week.
 

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 (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 (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.
 
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