COMPLIANCE

May Smith

The OECD and European Commission have published proposals to impose reporting obligations on online platforms relating to their users. May Smith and Edward Buxton (Freshfields Bruckhaus Deringer) review the proposals.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Lily Teh

Will Smith

Will Smith and Lily Teh (White & Case) consider some of the major trends and tax issues relevant to the establishment and operation of credit funds.

Zoe Andrews

Time for a wholesale review?

Peter Nias

The president of the tax chamber of the First-tier Tribunal has issued a practice statement on the use of alternative dispute resolution in tax disputes. Peter Nias (Pump Court Tax Chambers), who was instrumental in its issue, considers its significance and what it can mean for tax dispute management.

Helen Adams

Helen Adams (BDO) considers the extent to which taxpayers may have a reasonable excuse if they are affected by the coronavirus pandemic and the UK’s lockdown.

Laura Hoyland

Elizabeth Emerson

Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.

James Austen

The tribunal decides it has jurisdiction to determine domicile in closure notice applications.

Elinor Boote

Dominic Lawrance

Dominic Lawrance and Elinor Boote (Charles Russell Speechlys) discuss the uncertainty of the reporting requirements and the potentially serious regulatory burdens for tax professionals dealing with international matters.