DPT

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments in the international tax world.

Jeanette Zaman

Zoe Andrews

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

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) answers a query on the imminent notification deadline for the DPT.

Ben Jones

HMRC’s revised DPT guidance is an improvement on the interim version and more clearly delineates the scope of the tax, writes Ben Jones (Eversheds).

Cathryn Vanderspar

Ben Jones

Finance Act 2015 introduced a new tax on diverted profits from 1 April 2015 that has potentially wide application to both UK and non-UK business with activities in the UK. Ben Jones and Cathryn Vanderspar (Eversheds) provide an overview of this new tax and examine key points.

Dominic Robertson

Steve Edge

Steve Edge and Dominic Robertson (Slaughter and May) report that HMRC is building up its diverted profits capability. Taxpayers need to take stock of the practical impact of DPT – and distinguish the facts from some of the scare stories surrounding the tax.

Anne Fairpo

Barrister Anne Fairpo (Temple Tax Chambers) explains why and how the DPT could apply to real estate transactions.

Chris Morgan

Chris Morgan (KPMG) reviews recent global tax developments

Sandy Bhogal

Sandy Bhogal (Mayer Brown) highlights key features and potential issues

Shiv Mahalingham

HMRC has made welcome changes to the new diverted profits tax, which takes effect from 1 April. As a result, the tax should not disrupt commercially based planning supported by economic substance, writes Shiv Mahalingham (Duff & Phelps).

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