DOTAS

Helen McGhee (Joseph Hage Aaronson) considers the new draft provisions for inclusion in Finance Bill 2021 that strengthen three existing regimes.

Cristiana Bulbuc

Lee Ellis

Hyrax and Curzon Capital Ltd consider for the first time the provisions governing HMRC’s ability to seek an order that a scheme is notifiable under DOTAS. Lee Ellis and Cristiana Bulbuc (Stewarts Law) consider the practical implications.

Lynne Rowland

Lynne Rowland (Kingston Smith) examines the new IHT disclosure rules which took effect from April.

Brin Rajathurai

Helen Gunson

Brin Rajathurai and Helen Gunson (Freshfields Bruckhaus Deringer) consider practical issues surrounding the new cross-border disclosure rules.

Andrew Goldstone

Nicola Simmons

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) review recent developments in the private client world.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Zoe Andrews

Jeanette Zaman

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Etienne Wong

Etienne Wong (15 Old Square) discusses the new disclosure regime for tax avoidance schemes involving VAT to be introduced by the Finance Act 2017.

Martin Shah Hatice Ismail Gary Barnett

Hatice Ismail, Martin Shah and Gary Barnett (Simmons & Simmons) review the EC’s proposal for a directive to impose mandatory reporting obligations on intermediaries and taxpayers involved in certain cross-border tax planning arrangements.