Jeremy McCallum
Macfarlanes LLP
Articles
UK MDR and DAC6
United Kingdom - November 28 2022 HMRC has published its summary of responses to the consultation process with respect to the UK mandatory disclosure rules (UK MDR). The consultation…
How should businesses respond to the recent IR35 announcement?
United Kingdom - October 5 2022 The recent announcement at the “mini-Budget” to reverse the changes to the IR35 rules bring the legislation back to where it was before 6 April 2017…
UK transitions to OECD mandatory disclosure rules
OECD, United Kingdom - November 30 2021 Today, HMRC launched its long awaited UK mandatory disclosure rules (MDR) consultation process. The process seeks views on the design of draft…
DAC6: UK “reprieve”
United Kingdom - January 7 2021 Last week the UK released revised DAC6 Regulations as part of the EU exit package. The Regulations were entirely unexpected, and will have a…
Corporate criminal offence - three years on
United Kingdom - September 11 2020 It’s now three years since the Criminal Finances Act and the birth of the corporate criminal offence (CCO) - the offence of failing to prevent the…
