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More than half of the challenges brought by taxpayers against HM Revenue and Customs (HMRC) decisions last year were successful, according to figures obtained by Pinsent Masons, the law firm behind Out-Law.com. 23 Aug 2016
Proposals for tough new penalties for accountants, tax planners and advisers who provide "advice on how to avoid tax" could capture traditionally accepted tax planning, as well as genuinely abusive arrangements, an expert has warned. 18 Aug 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.
Plans to "digitise" the UK system, ending annual tax returns for millions of businesses, have been published by HM Revenue and Customs (HMRC). 17 Aug 2016
The UK government is pressing ahead with plans to introduce a new levy on the largest businesses in England in order to fund apprenticeships from April 2017, according to the latest consultation on the proposals. 15 Aug 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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