Jackie Wheaton (Moore Stephens) examines the widely-used phrase in UK tax law, particularly in relation to anti-avoidance sections.
The Sanctions and Anti-Money Laundering Act 2018, which received royal assent on 23 May, requires the government to provide annual reports on progress made regarding the beneficial ownership register being put in place by 2021.
Ollie Ward-Jones & Devinder Singh (Squire Patton Boggs) consider HMRC's proposals.
Pete Miller (The Miller Partnership) provides an expert guide.
Alenka Turnsek (PwC) examines key points arising from OECD’s report.