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Need for minimum standards and mandatory arbitration in BEPS dispute resolution 25 Aug 2016

No concessions for non-doms that choose to unwind enveloped property ownership, says Treasury 24 Aug 2016

Out-Law Guides

  • Common Reporting Standard

    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). 

  • 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...

More guides

'More than half' of taxpayer challenges to HMRC decisions successful 23 Aug 2016

New UK tax penalty proposals put accepted tax planning at risk, says expert 18 Aug 2016

More stories

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