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Plans to criminalise companies that fail to put in place measures to prevent the facilitation of tax evasion by their employees and representatives has moved one step closer, following the publication of legislation by the UK government. 13 Oct 2016
The European Commission does not have an issue with Ireland's 12.5% corporate tax but wants to ensure that tax rulings are not used to give selective advantage to companies "through the backdoor", competition commissioner Margrethe Vestager has said.... 12 Oct 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 UK's Crown Dependencies and Overseas Territories have begun to pass information on offshore accounts owned by UK residents to HMRC. 05 Oct 2016
A new penalty proposed by HM Revenue and Customs (HMRC) could capture businesses and company officers that "should have known" about the presence of fraud somewhere in the supply chain, as well as those who actually knew about the fraud. 04 Oct 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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