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Non-resident SDLT surcharge: adding 1 and more complexity
  • Hogan Lovells
  • United Kingdom
  • February 13 2019

When the government announced in 2018 that foreign investors into the UK property market were to be targeted with an additional SDLT levy, we said


Spain: D&O: tax liability and exclusions
  • Hogan Lovells
  • Spain
  • February 13 2019

This post aims to analyze the recent decision issued by the Civil Chamber of the Spanish Supreme Court dated 29 January 2019 and the impact said


HMRC issues guidance on taxation when receiving and selling cryptoassets
  • Hogan Lovells
  • United Kingdom
  • February 8 2019

What has happened? HM Revenue & Customs (HMRC) has issued two pieces of guidance for individuals that receive and sell cryptoassets. The guidance


HMRC issues guidance on taxation of cryptoassets for individuals
  • Hogan Lovells
  • United Kingdom
  • February 5 2019

What has happened? HM Revenue & Customs (HMRC) has set out its view on how individuals who hold cryptoassets are taxed. It stated that, in the


Is it time for a review of your transfer pricing arrangements? The potential impact of the HMRC Profit Diversion Compliance Facility
  • Hogan Lovells
  • United Kingdom
  • January 30 2019

The UK tax authority, HMRC, recently announced the introduction of a new Profit Diversion Compliance Facility, which is aimed at tackling the


UK: IP tax diversion compliance - time to review your IP transfer pricing structure
  • Hogan Lovells
  • United Kingdom
  • January 28 2019

The UK tax authority (HMRC) has announced a new Profits Diversion Compliance Facility (PDCF), as part of its efforts to ensure that multinationals do


HMRC introduces Profits Diversion Compliance Facility
  • Hogan Lovells
  • United Kingdom
  • January 10 2019

HMRC has announced today the introduction of a new Profits Diversion Compliance Facility, which is aimed at tackling the avoidance of tax by


UK Tax Authority tightens the screws on tech companies
  • Hogan Lovells
  • United Kingdom
  • January 10 2019

When is an amnesty not an amnesty? When the carrot is the (possible) absence of stick. HMRC announced today the introduction of their new Profits


FATCA tweaks kick "Passthru" withholding back to the future
  • Hogan Lovells
  • USA
  • January 10 2019

Those of us who regularly review debt facilities have probably noticed that the prospective (earliest) application date for FATCA withholding on


What’s ahead in 2019?
  • Hogan Lovells
  • United Kingdom
  • January 7 2019

Crystal-ball gazing is always a dangerous business and this is more so than ever in the current global economic and political climate. However, there