COMPLIANCE

Sophie Lloyd

Rob Smith

A growing number of taxpayers can expect to be involved in ‘early stage’ tax disputes over the coming years. Sophie Lloyd and Rob Smith (Travers Smith) provide a practical guide for their advisers.

Filippo Noseda

Adam Rose

Filippo Noseda and Adam Rose (Mishcon de Reya) discuss the data protection repercussions of a system of automatic exchange of information in light of recent court decisions in the US and UK.

Veronica McMahon

Some of the definitions may have changed from DAC 6 to UK MDR, but the concepts are broadly the same, writes Veronica McMahon (Osborne Clarke).

Steven Porter

Sam Wardleworth

Steven Porter and Sam Wardleworth (Pinsent Masons) examine recent cases that suggest a growing reluctance on the part of the courts to declare notices invalid for minor HMRC errors.

Robert Waterson

Constantine Christofi

Recent trends in the contentious tax world, by Robert Waterson and Constantine Christofi (RPC).

Kate Alexander

Nick Evans

It was hoped HMRC’s guidance would clarify the interpretation of the vaguer aspects of the statute, but the current draft offers limited practical assistance, write Kate Alexander and Nick Evans (Baker McKenzie).

Rupert Lee

New legislation brings certain partnerships within the scope of Jersey’s economic substance regime. Rupert Lee (Deloitte Jersey) reports.

Don Morley, Yvonne Cypher, Basim Khattab

Don Morley, Yvonne Cypher and Basim Khattab (PwC) explain the importance of businesses retaining documentation of commercial decision making as HMRC increasingly focuses on areas of international tax risk.

Damiano Sogaro

Gideon Sanitt

Damiano Sogaro and Gideon Sanitt (Macfarlanes) review recent litigation on the tribunal's role in determining domicile issues when considering challenges to an enquiry or to information notices.