COMPLIANCE

Unsuccessful loan relationship avoidance scheme

Manraj Somal

Following HMRC’s recent consultation paper and proposed response document and draft legislation ahead of the Autumn Statement, Peter Kiernan and Manraj Somal (KPMG) answer questions on plans to make corporations criminally liable for tax evasion.

Tim Law

TAXE Committee gives multinationals ‘one more chance’ to turn up, reports Tim Law (Engaged Consulting)

Peter Jackson

Peter Jackson (Taylor Wessing) examines the tax issues surrounding a UK REIT group which wishes to purchase shares in a UK resident and a non-UK resident SPV.

Tim Law

Tim Law (Engaged Consulting) takes a look at the consultation document on improving large business tax compliance, and the three proposed measures contained therein.

James Bullock

The war on non-compliance continues apace, writes James Bullock (Pinsent Masons).

Peter Vaines

When is an application to reduce penalties because of ‘special circumstances’ a better bet than ‘reasonable excuse’? Peter Vaines (Squire Patton Boggs) considers a recent tribunal decision.

Anne Fairpo

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

Jonathan Cooklin

David Wilson

Amazon is now booking sales through a number of branches in Europe. Jonathan Cooklin and David Wilson (Davis Polk) consider what led to the change and the likely impact.

HMRC is unable to answer FOI request on the Lagarde list, writes John Barnett (Burges Salmon).