ANTI AVOIDANCE

James Hume

Jeanette Zaman and James Hume (Slaughter and May) consider how the financial product hallmark has expanded the circumstances in which DOTAS

is potentially relevant.

A guide by Lexis®PSL Tax to the disclosure rules applying to income tax, corporation tax, CGT and NICs.

Heather Self

Heather Self (Pinsent Masons) looks at the possible implications of the way this brings into effect a key recommendation from the BEPS Action 6 report.

Vinny McCullagh

Vinny McCullagh (Grant Thornton) reviews a tribunal’s interpretation of the anti-avoidance provisions of VATA 1994 Sch 10.

Geoffrey Tack

Richard Woolich

Richard Woolich and Geoffrey Tack (DLA Piper) consider its scope, the penalties and the appeal process for those falling foul of the new rules.

Helen Adams

Helen Adams (BDO) takes a closer look at the new powers to investigate the UK tax paid by offshore developers of UK land and buildings.

James Ross

James Ross (McDermott Will & Emery) reviews recent developments to the hybrid mismatch rules and HMRC’s draft guidance.

Sandy Bhogal

Kitty Swanson

Sandy Bhogal and Kitty Swanson (Mayer Brown) consider the final output of action 15 of the OECD’s BEPS project and how this will apply to the UK.

Jon Thompson

Jon Thompson (HMRC) reports on the modernisation agenda and the continued focus on combating tax avoidance.

Dr Christiana HJI Panayi

Christina HJI Panayi (Queen Mary University of London) identifies the main EU tax developments in 2016, including the anti-tax avoidance package, decisions in state aid cases, the reform of corporate tax and the relaunch of the common consolidated corporate tax base.

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