COMPLIANCE

Graham Samuel-Gibbon and Will Egan (Taylor Wessing) consider HMRC's updated list of double tax treaties and the tax implications for groups with entities in those jurisdictions.

HMRC's revised business risk review process is due to launch on 1 October. Laura Harper (BDO) provides an advance preview.

Sofia Casselbrant-Multala and Dominic Stuttaford (Norton Rose Fulbright) examine the Court of Appeal decision in Rossendale that demonstrates the potential general application of the Ramsay approach, but clearly shows its limits as a means of countering avoidance.

Zoe Andrews (Slaughter and May) takes a first look at the UK draft regulations implementing the EU's cross-border reporting rules.

Ashley Greenbank and Penny Van den Brande (Macfarlanes) consider the UK tax consequences for businesses considering moving assets or functions out of the UK, whether by a change of residence of a UK company, the insertion of a new, non-UK, holding company or the relocation of specific assets and functions

Ryan Bebbington and Daniel Sladen (PKF-Francis Clark) provide a reference guide to the rules and highlights the key areas to consider for those advising SMEs

Julian Feiner (Clifford Chance) discusses the taxpayers' resounding victory at the Upper Tribunal in the company residency case of Development Securities plc and others v HMRC.