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FOCUS: There must be effective monitoring of whether countries comply with minimum standards in resolving international tax disputes and mandatory binding arbitration should be introduced, a business group has said. 25 Aug 2016
Non-domiciled taxpayers who choose to 'de-envelop' UK properties that they own through offshore companies once the government removes the inheritance tax (IHT) advantages of such structures will not benefit from any transitional protections, the Treasury has... 24 Aug 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...
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
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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.
More about Tax Disputes
Partner - Head of Tax, Litigation and Regulatory