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Investments funds and why substance is key - white paper
  • Guernsey Finance
  • European Union, Guernsey, OECD, United Kingdom
  • August 18 2016

In the current climate of regulatory reforms, and the political impetus behind improving tax transparency, the need to prove that an offshore fund

HMRC to impose penalties on enablers of tax avoidance
  • Berwin Leighton Paisner LLP
  • United Kingdom
  • August 18 2016

The UK government is proposing to introduce sanctions for enablers of tax avoidance schemes and arrangements. Its consultation document

D&J Grant v HMRC: input tax recovery on partial payment denied
  • Burges Salmon LLP
  • United Kingdom
  • August 17 2016

In D&J Grant v HMRC, the First Tier Tribunal (“FTT”) has held that a taxpayer is not entitled to recover input tax on payments for goods that were

Insurance issues: Summer 2016
  • CMS Cameron McKenna
  • European Union, United Kingdom
  • August 11 2016

The European Court of Justice handed down its judgment on 17 February 2016 in the case of Air Baltic Corporation AS v Lietuvos Respublikos

Corporate tax responsibility
  • Macfarlanes LLP
  • United Kingdom
  • August 5 2016

In its document “Improving Large Business Tax Compliance” - HMRC proposed various ways to “drive further behavioural change in the large business

International Trade Compliance Update - August 2016
  • Baker & McKenzie
  • European Union, OECD, United Kingdom, USA
  • August 3 2016

On 29 July 2016, the WTO announced that Afghanistan joined the WTO as its 164th member, after nearly 12 years of negotiating its accession terms. It

Update on the EU Commission's and UK government's plans to tackle tax evasion
  • Taylor Wessing
  • European Union, United Kingdom
  • July 28 2016

Earlier this month, the European Commission (the “Commission”) published a Fact Sheet setting out a series of questions and answers on the measures

A new UK corporate criminal offence: failure to prevent the facilitation of tax evasion
  • Cooley LLP
  • United Kingdom
  • July 21 2016

The UK’s tax authority, Her Majesty’s Revenue & Customs (HMRC), has just closed its consultation on a new corporate criminal offence: failure to take

Acceleration of the new criminal offence for corporates failing to prevent tax evasion
  • DAC Beachcroft
  • United Kingdom
  • July 14 2016

On 11 April 2016, David Cameron announced that the government "will legislate this year to hold companies who fail to stop their employees

Private Fund ReportSummary of Key DevelopmentsSpring 2016
  • Paul Hastings LLP
  • European Union, United Kingdom, USA
  • July 14 2016

This continues to be a time of rapid change for the private fund industry, as the Securities and Exchange Commission (the "SEC"), the Commodity