identify you. If you continue to use this site we will assume that you are happy
If you want to use the sites without cookies or would like to know more, you can do that here.
Select regions whose content you would like to see
HM Revenue and Customs (HMRC) recovered almost £3.2 billion in underpaid VAT from large businesses last year, thanks in part to its continued focus on compliance by e-commerce companies, an expert has said. 18 Jan 2017
Additional income tax collected by a specialist anti-avoidance unit within HM Revenue and Customs (HMRC) increased by 80% last year, to reach £886 million, according to figures compiled by Pinsent Masons, the law firm behind Out-Law.com. 11 Jan 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).
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 December 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...
Financial institutions (FIs) in Singapore must establish customers' tax statuses, under the Common Reporting Standard (CRS) that came into force at the start of this year. 09 Jan 2017
A Spanish tax break that was only available to Spanish companies acquiring foreign companies constituted a 'selective' tax advantage in breach of EU state aid rules, the Court of Justice of the European Union (CJEU) said in two cases, overturning previous... 21 Dec 2016
Join My Out-Law
Already signed up to My Out-Law?
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.
More about Tax Disputes
Partner - Head of Tax, Litigation and Regulatory