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Large UK businesses fined £59m by HMRC for 'careless' behaviour 17 Oct 2018

M&A: the role of the tax deed and tax warranties and usual indemnities and exclusions 12 Oct 2018

Out-Law Guides

  • The Multilateral Instrument (MLI) to amend double tax treaties

    The MLI is an agreement by over 70 countries which will enable over a thousand double tax treaties to be interpreted in a way that implements the recommendations of the Organisation for Economic Cooperation & Development (OECD) which require changes to...

  • The Substantial Shareholding Exemption

    The substantial shareholding exemption (SSE) applies to companies and exempts certain gains that would otherwise be subject to UK corporation tax following a disposal of shares.

  • Penalties for enablers of offshore evasion

    A person or company can penalised if they 'enable' offshore UK tax evasion or non-compliance by others. Policies and procedures designed to prevent companies from committing the corporate criminal offences of failing to prevent the facilitation of tax evasion...

  • UK restriction on corporate interest tax relief

    A new UK corporate interest tax deduction restriction applies from 1 April 2017. The new restriction increases the compliance burden, with highly geared groups significantly affected. 

  • Corporate criminal offences of failure to prevent the facilitation of tax evasion

    From 30 September 2017 it is a criminal offence in the UK if a business fails to prevent its employees or any person associated with it from facilitating tax evasion under the Criminal Finances Act 2017. Businesses need to take action to minimise their risk...

  • The code of practice on taxation for banks

    The code of practice on taxation for banks (the code) was introduced in 2009 and applies to banks and building societies. It is designed to change the attitudes and behaviours of banks towards tax avoidance. It encourages banks operating in the UK to adopt...

More guides

Chancellor: UK will 'go it alone' with digital tax if no international agreement 08 Oct 2018

New UK offshore tax evasion and avoidance measures 04 Oct 2018

More stories

Expertise in Corporate Tax

Over the last few years the pressure to increase tax revenues has led to continued complex changes to tax legislation, coupled with a more aggressive approach to tax planning from HMRC. Our team can guide you through the maze of complex rules to help you achieve your business objectives.

More about Corporate Tax