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Anti avoidance rule in UK country-by-country tax reporting rules may be unlawful, says committee29 Apr 2016

HMRC proposes new disclosure requirements for 'promoters' of VAT avoidance schemes 26 Apr 2016

Out-Law Guides

  • 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.

  • The Contractual Disclosure Facility

    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...

  • Tax Disputes: Follower Notices and Accelerated Payments

    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...

  • Crown Dependencies Disclosure Facilities

    This guide was last updated in March 2015. The disclosure facilities covered by this guide came to an end on 31 December 2015, so this information is for historical interest only.

More guides

Expertise in Tax Disputes

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