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Is Netflix avoiding UK tax?
  • Slaughter and May
  • United Kingdom
  • December 3 2018

Netflix’s UK accounts are apparently “under examination” by HMRC. According to the Times, Netflix made $485m in worldwide pre-tax profit last year and

Draft Anti-Fraud Bill
  • Baker McKenzie
  • Spain, United Kingdom
  • November 15 2018

Anti-Fraud measures draft bill transposing (EU) Council Directive 20161164 of 12 July laying down rules against tax avoidance practices that directly

Budget 2018: VAT do you need to know?
  • Bryan Cave Leighton Paisner LLP
  • United Kingdom
  • November 1 2018

Philip Hammond's Autumn 2018 Budget was light on changes to the VAT system, with the Chancellor choosing small amendments over wholesale

Scheme of arrangement did not breach anti-tax avoidance provisions
  • Macfarlanes LLP
  • United Kingdom
  • September 28 2018

The High Court has confirmed that a proposed cancellation scheme of arrangement involving a nominee company did not fall foul of anti-avoidance

Pre-Exit Tax Planning - A Brief Guide for Business Owners
  • Charles Russell Speechlys LLP
  • United Kingdom
  • September 20 2018

Research tells us that over 60 of business owners would immediately sell their business if offered the right price, whether or not an actual sale is

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

Law Society issues response to HMRC's consultation on preventing tax avoidance through profit fragmentation
  • Proskauer Rose LLP
  • United Kingdom
  • June 28 2018

In our April Tax Round Up, we reported on a new consultation published by HMRC on tax avoidance through profit fragmentation. On 15 June, the Law

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