COMPLIANCE

Nick Thornton (Fried, Frank, Harris, Shriver & Jacobson) assesses the potential impact of the Cayman Islands’ recent inclusion.

Andrew Sackey

Andrew Sackey (Pinsent Masons) reflects on how HMRC has learnt the art of collaboration to deliver an increasingly joined up and globally consistent compliance message.

Sarah Stenton

Lisa Vanderheide

Sarah Stenton and Lisa Vanderheide (Stewarts) examine HMRC’s approach to the charging of interest, and argue that it's time for a change.

Nick Skerrett

Heather Rowlands

Nick Skerrett and Heather Rowlands (Simmons & Simmons) discuss a landfill tax decision that is of wider interest as an example of HMRC rowing back on published guidance to minimise exposure to claims.

Paul Davison

Sam Withnall

Paul Davison and Sam Withnall (Freshfields Bruckhaus Deringer) report on the progress of the state aid recovery following the Commission’s final decision in its investigation last year.

Helen Adams

A recent Upper Tribunal decision provides a useful refresher of the steps that can be taken to reduce the possibility of HMRC successfully making a discovery, writes Helen Adams (BDO).

Styliani Ntoukaki

Michael Anderson

Michael Anderson and Styliani Ntoukaki (Joseph Hage Aaronson) explain how the Greek government is seeking to attract wealthy foreigners by introducing a new non-dom regime.

Brin Rajathurai

Brin Rajathurai (Freshfields Bruckhaus Deringer) explores the impact of the regulations and some of the key areas where we are still waiting for answers.