Cookies on Pinsent Masons website

Our website uses cookies and similar technologies to allow us to promote our services and enhance your browsing experience. If you continue to use our website you agree to our use of cookies.

To understand more about how we use cookies, or for information on how to change your cookie settings, please see our Cookie Policy.

OECD and New Zealand focus on digital tax reform 19 Feb 2019

Upper tribunal allows personal appeal right in excise case 11 Feb 2019

Out-Law Guides

  • Gulf VAT – the apportionment exercise

    Businesses liable for value-added tax (VAT) in Gulf Cooperation Council (GCC) states will usually have to complete an apportionment exercise in order to correctly calculate the extent to which they are entitled to deduct the VAT they incur on their own purchases....

  • Gulf VAT for international companies

    International businesses trading in the United Arab Emirates (UAE), Kingdom of Saudi Arabia (KSA) and Bahrain now have to register for and account for value added tax (VAT) on qualifying transactions.

  • Taxing the digital economy

    There are calls for changes to the way the international tax rules work in relation to digital companies. Some countries, including the UK, are taking unilateral action.

  • 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...

More guides

HMRC allowed to request documents from person abroad says Court of Appeal 06 Feb 2019

HMRC issuing letters to businesses that may be diverting profits 06 Feb 2019

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