COMPLIANCE

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

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.

Brin Rajathurai

Murray Clayson

Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) examine the proposals on ‘pillar one’ of an international solution to the taxation of multinational enterprises in the digital economy by 2020.

Oliver Pumfrey

Most companies are simply not taking the necessary actions to ensure they have reasonable prevention procedures in place, writes Oliver Pumfrey (FTI Consulting).

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Will Egan

Graham Samuel-Gibbon

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.

Laura Harper BDO

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

The UK has published draft regulations adopting an EU directive that promises faster resolution of double taxation disputes between member states.

Dominic Stuttaford

Sofia Casselbrant

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.

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