COMPLIANCE

Gregory Price Rhiannon Kinghall Were Ashley Greenbank

Experts at Macfarlanes examine the latest pronouncements from HMRC and the OECD on the impact of Covid-19 on company tax residence.

Claire Miles

Claire Miles (Willkie Farr & Gallagher) reports on the OECD's proposal requiring some online platforms to share data about their users with tax authorities.

Andrew Sackey

Andrew Sackey (Pinsent Masons) reflects on how HMRC has learnt the art of collaboration to deliver an increasingly joined up and globally consistent compliance message.

Something of a game changer?

Robert Langston

Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open.

Johan Barros

The progress of the European Commission’s proposal for public country by country reporting depends on whether it is regarded primarily as a tax or a company law matter.

Rupert Shiers

Jonathan T Stoel

The UK DST in its current form may well breach the UK’s obligations under double tax treaties, international trade law, or both, write Rupert Shiers and Jonathan T Stoel (Hogan Lovells).

Jason Collins

The UK authorities seek a facilitator link in corporate criminal tax investigations.

Richard Johnson

David Smith

David Smith and Richard Johnson (DLA Piper) explain the detail of the changes set out in the draft legislation and the responses to the policy paper and consultation document.

Rory Mullan

Rory Mullan (Old Square Tax Chambers) examines two cases that demonstrate the importance of establishing the fundamental requirements of the TOAA code before a charge can be imposed.

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