Cookies on Pinsent Masons website

This website uses cookies to allow us to see how the site is used. The cookies cannot identify you. If you continue to use this site we will assume that you are happy with this

If you want to use the sites without cookies or would like to know more, you can do that here.

HMRC now seeking up-front payment of tax from over 1,000 schemes23 Sep 2016

Diverted profits tax will have 'wide scope', expert says 22 Sep 2016

Out-Law Guides

  • Patent Box Regime (entrants on or after 1 July 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.

  • Common Reporting Standard

    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). 

  • Structures for French corporate groups

    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....

  • Maintaining non-UK tax residence

    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.

  • Changes to the international tax system as a result of the 'BEPS' project

    This guide was updated in February 2016

  • Diverted profits tax regime

    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. 

More guides

Expertise in Corporate Tax

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.

More about Corporate Tax