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A small number of UK banks "continue to push the boundaries of acceptable tax planning", according to HM Revenue and Customs (HMRC), raising the prospect of formal investigations in the near future. 20 Oct 2017
Search warrants granted to the UK's HM Revenue & Customs (HMRC) to search premises connected with Newcastle United Football club and seize documents in connection with possible tax fraud were valid, the High Court has ruled. 17 Oct 2017
This guide was updated in October 2017.
Large companies and partnerships need to publish their tax strategy online before the end of their first financial year beginning after 15 September 2016.
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).
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.
This guide was updated in July 2017.
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. See also our analysis of what action companies should take on receiving a DPT preliminary...
SPEED READ: Whether management services provided to pension funds are taxable or exempt for VAT purposes has been in dispute for around 10 years. The CJEU has considered the issue but United Biscuits has launched a challenge in the UK courts on the basis that... 17 Oct 2017
SPEED READ: There is a significant overlap between the UK's diverted profits tax (DPT) and transfer pricing. It might be thought that an advance pricing agreement (APA) would provide full protection against DPT. 17 Oct 2017
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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.
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