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New UK criminal offences of failure to prevent facilitation of tax evasion

United Kingdom - December 5 2016 In our October 2016 briefing, we reported on the publication of the Criminal Finances Bill 201617. The Bill introduces a range of new measures to...

Heather Gething, Kate Meakin, James Bewley, Kathryn Boyd, Nick Clayton, Daniel Hudson, Susannah Cogman, Rod Fletcher.

Supreme Court applies purposive construction to defeat bank bonus tax avoidance schemes

United Kingdom - March 10 2016 The decision of the Supreme Court in two appeals concerning the effectiveness of bonus arrangements involving allocations of restricted securities to...

Heather Gething, Mark Ife, Ross Fraser.

Government procurement rules: tax compliance is a factor to be considered

United Kingdom - February 19 2013 The proposed rules require: Suppliers seeking to secure a government contract to self-certify during the selection stage of the procurement process...

Heather Gething, Adrian Brown, Neil Warriner.

Government procurement rules: tax compliance is a factor to be considered

United Kingdom - February 14 2013 With effect from 1 April 2013, Her Majesty's Government will use the procurement process to secure compliance with UK and foreign tax obligations...

Heather Gething, Meg Francis, Adrian Brown.

Denial of input VAT deduction for failure to identify a connection with VAT fraud Court of Appeal in Mobilx rejects HMRC test of knowledge but requires traders to consider the circumstances of each trade or transaction

United Kingdom - October 18 2010 It was reported on 7 September 2010 that HMRC have identified the first cases of attempted VAT fraud in the wholesale gas and power markets....

Heather Gething, Simon Bushell, Robert Hunter, Nick Clayton, Jessica Eden.