DISPUTE-RESOLUTION

For cross-border disputes, there remains untapped potential for ADR to resolve the waiting lists of cases in need of resolution, write Liesl Fichardt and Emily Au (Quinn Emanuel).

Annis Lampard and Karmjit Mader (Deloitte) provide a back to basics guide to HMRC’s framework for resolving civil tax disputes.

Tax, treasury and finance consultant Peter Mason sets out some ‘commandments’ for responsible tax authority engagement.

Jason Collins and Richard Dickman (Pinsent Masons) provide advice on how FTSE 100 companies can protect themselves from potential litigation.

Jason Collins (Pinsent Masons) highlights the measures that personal service companies need to put in place to minimise the effect of not complying with the IR35 rules.

Gideon Sanitt and Batanayi Katongera (Macfarlanes) review the state of play and the current steps being taken by the UK to implement the measures.

 

BEPS Action 14 sets out the principles for resolving international tax disputes in the future. The International Chamber of Commerce will be contributing to this debate at an OECD level. Ian Hyde (Pinsent Masons) and Robert Thomas (chair of the UK tax committee of the International Chamber of Commerce) share the findings of a recent ICC UK survey, which reveals strong support for introducing a mandatory binding arbitration and for greater taxpayer involvement in the arbitration process.