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Users of over 1,000 different types of tax planning scheme can now be compelled by HM Revenue and Customs (HMRC) to pay any disputed tax up front, according to experts at Pinsent Masons, the law firm behind Out-Law.com. 23 Sep 2016
Comments originating at the very top of HM Revenue and Customs (HMRC) show that the UK tax authority's new diverted profits tax (DPT) will have a wide scope, an expert has said. 22 Sep 2016
The patent box regime enables UK companies to elect for a lower tax rate for profits earned from patented inventions and certain other intellectual property rights. The tax rate is being phased in but will be 10% by 1 April 2017.
The Common Reporting Standard (CRS) is a way for countries to automatically exchange tax information that has been developed by the Organisation for Economic Cooperation and Development (OECD).
With a top rate of corporate income tax (CIT) in France of 38%, it is very important for groups of companies operating in France to adopt structures which ensure that losses arising in the group can be offset. This guide considers the ways to achieve this....
Non-UK companies sometimes want to maintain status as non-resident companies for UK tax purposes, which involves adhering to the UK's rules on corporate residence.
This guide was updated in February 2016
This guide provides an introduction to the UK's Diverted Profits Tax (DPT). DPT is aimed at multinationals operating in the UK and is primarily an anti-avoidance measure.
The European Commission is developing a scorecard of 'indicators' to help it create a list of countries that "do not play by the rules when it comes to taxation", it said. 19 Sep 2016
Wales is to replace stamp duty with a land transaction tax as it moves towards devolved tax collection. 16 Sep 2016
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Over the last few years the pressure to increase tax revenues has led to continued complex changes to tax legislation, coupled with a more aggressive approach to tax planning from HMRC. Our team of lawyers, accountants and former HMRC officers gives us a broad perspective and enables us to guide you through the maze of complex rules to help you achieve your business objectives.
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