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Results: 1-10 of 897

The anti-avoidance framework in the United Kingdom
  • DLA Piper
  • United Kingdom, Global
  • July 13 2018

A structured guide to the anti-avoidance framework in the United Kingdom

New inheritance tax disclosure regime
  • Boodle Hatfield
  • United Kingdom
  • May 21 2018

Inheritance tax planning just got a whole lot more complicated. New rules for the Disclosure of Tax Avoidance Schemes (DOTAS) came into effect for

The security blanket of tax clearances
  • Penningtons Manches LLP
  • United Kingdom
  • May 8 2018

HM Revenue & Customs is under a legal obligation to consider many different types of clearance. For instance, on a share for share exchange, clearance

Consultation on preventing tax avoidance through profit fragmentation
  • Proskauer Rose LLP
  • USA, United Kingdom
  • April 18 2018

On 10 April, HMRC published a consultation on tax avoidance involving profit fragmentation. This follows from the August 2017 Budget announcement on

Orphan Structures: Transparency Initiatives and Counter-Initiatives
  • Bright Line Law
  • United Kingdom
  • April 16 2018

Paul Beckett discusses orphan structures in various finance centres and outlines the reason why government and regulatory attention should focus

Enablers of defeated tax avoidance schemes: pitfalls of the new regime
  • Clyde & Co LLP
  • United Kingdom
  • March 26 2018

Whilst the recently published HMRC guidance to the 'tax enablers legislation', contained in Schedule 16 to the Finance (No.2) Act 2017, has made clear

Corporate Crime & Investigations Update - 23 February 2018
  • Addleshaw Goddard LLP
  • USA, Russia, United Kingdom, Latvia
  • February 23 2018

Transparency International (TI) has published a report which found widespread corporate reporting failings across the 200 largest Russian companies

Case note: Bilta v RBS
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA, United Kingdom
  • February 21 2018

In Bilta (UK) Limited v Royal Bank of Scotland 2017 EWHC 3535 (Ch), the High Court once again addressed the application of legal privilege to

Proposal to extend UK withholding tax on royalties The start of a major shift in the UK’s approach to taxation?
  • Bristows
  • United Kingdom, OECD
  • February 6 2018

Following the autumn 2017 Budget announcement, the UK Government has launched a consultation looking at extending the circumstances in which royalties

Trouble in paradise
  • Hill Dickinson LLP
  • United Kingdom
  • January 30 2018

Documents leaked by the BBC in the so-called ‘Paradise Papers’ at the end of 2017 has focused attention upon tax avoidance schemes. There is an