DOTAS

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

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

Gary Barnett Martin Shah Hatice Ismail

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.

James Hume

Jeanette Zaman

Jeanette Zaman and James Hume (Slaughter and May) consider how the financial product hallmark has expanded the circumstances in which DOTAS

is potentially relevant.

A guide by Lexis®PSL Tax to the disclosure rules applying to income tax, corporation tax, CGT and NICs.

Mark Middleditch

Mark Middleditch (Allen & Overy) provides this month’s review of tax developments affecting the City.

Lynne Rowland

Lynne Rowland (Kingston Smith) explains the proposed changes to DOTAS hallmarks for inheritance tax.

Cathya Djanogly

Unsuccessful loan relationship avoidance scheme

Mark Middleditch

Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter, including withholding tax consultation, regulatory capital, changes to DOTAS, and penalties for the GAAR.

Michael Conlon KC

Julian Hickey

‘They also pay who only sit and wait…’ Michael Conlon QC and Julian Hickey (Temple Tax Chambers) examine the High Court decision in Rowe on the legality of partner payment notices.

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