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Results: 1-10 of 554

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


The anti-avoidance framework in the United Kingdom
  • DLA Piper
  • United Kingdom, Global
  • May 8 2018

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


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


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


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


HMRC issues guidance on the Serial Tax Avoidance Regime
  • Proskauer Rose LLP
  • United Kingdom
  • January 26 2018

HMRC has issued detailed guidance in relation to the Serial Tax Avoidance legislation that came into effect on 15 September 2016. The regime applies


Diverted profits tax - are storm clouds gathering?
  • Freshfields Bruckhaus Deringer LLP
  • United Kingdom
  • December 13 2017

HMRC’s DPT specialists and Diverted Profits Board will be having a busy run-up to Christmas as they work to issue a wave of preliminary notices to


A stark warning for participants of the ‘Alchemy’ tax scheme
  • Wright Hassall LLP
  • United Kingdom
  • December 4 2017

On 11 September 2017, His Honour Judge Colin Bishopp handed down his judgement in the case of The Commissioners for Her Majesty’s Revenue and Customs