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Figures show HMRC shifting tax investigation focus to UK firms01 Jun 2018

Hastings and the rise of consumer-based taxation 31 May 2018

Out-Law Guides

  • 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...

  • Requirement for large companies to publish their tax strategy

    Large companies and partnerships need to publish their tax strategy online before the end of their first financial year beginning after 15 September 2016.

  • UK R&D tax credits

    Companies that incur expenditure on research and development (R&D) may be able to claim enhanced UK corporation tax relief. Small or medium sized enterprises (SMEs) may be able to obtain an enhanced 230% deduction or, if loss making, a payable tax credit. ...

More guides

Effect of historic MOD tax regime on pension funds breached EU law 21 May 2018

Court clarifies Singapore's approach to tax information exchange 16 May 2018

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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 of lawyers, accountants and former HMRC officers gives us a broad perspective and enables us to guide you through the maze of complex rules to help you achieve your business objectives.

More about Corporate Tax