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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 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).
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 Contractual Disclosure Facility (CDF) is part of a drive in recent years by HM Revenue & Customs (HMRC) to 'crack down' on tax evaders and "close the tax gap". The CDF is the newest incarnation of Code of Practice 9 – a process which is used...
HM Revenue & Customs (HMRC) now has the power to require payment of tax upfront, before a dispute about the efficacy of a tax scheme has been settled by the courts. It can also require payment of tax where it has succeeded in the courts against another...
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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Effective handling of relations with HM Revenue & Customs (HMRC) presents challenges. Managing tax disputes requires a clear understanding of both the dispute process and the tax technical issues. It is for this reason that we believe that specialist skills in both are required to provide best advice in this area.
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