Market leading insight for tax experts
View online issue

ANTI AVOIDANCE


Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.

Allan Cinnamon (Cintax the Word Ltd) provides a quarterly update on tax treaty developments.

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 (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 (Grant Thornton) reviews a tribunal’s interpretation of the anti-avoidance provisions of VATA 1994 Sch 10.
 
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 (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James Ross (McDermott Will & Emery) reviews recent developments to the hybrid mismatch rules and HMRC’s draft guidance.
 
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.
 
EDITOR'S PICKstar
Top