A commercial judicial review concerning the diverted profits tax clarifies the High Court’s power to grant permission to appeal, writes Ben Amunwa.
The UK recently updated its implementing regulations giving effect to CRS and FATCA agreements, amending a number of aspects in the process. Hatice Ismail and Martin Shah (Simmons & Simmons) explain.
This report, by the Lexis®PSL Tax, Private Client and Pensions teams, highlights the key provisions in the 2017 Finance Bill, published on 20 March, that have not been previously published in draft, or which have been published with significant amendments since the last draft.