ANTI AVOIDANCE

Steve Edge

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, Will Robinson, May Smith, 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.

Jason Collins

Penny Simmons

Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).

Geoff Lloyd

Dan White

Geoff Lloyd and Dan White (EY) examine recent court decisions which tend to favour HMRC’s application of the FN and APN provisions.

Jonathan Shankland

Patrick Malone

Jonathan Shankland and Patrick Malone (RadcliffesLeBrasseur) examine the operation of the trust registration service, penalties for failing to register, and future changes.