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Bryan Cave Leighton Paisner LLP | United Kingdom | 17 May 2019

House of Commons Library Briefing Paper: “Tax avoidance and tax evasion”

On 9 May 2019, the House of Commons Library published a lengthy report, “Tax avoidance and tax evasion” (the “Report”). The Report summarises some of


Greenberg Traurig LLP | USA, United Kingdom | 2 Jan 2019

Failure to Prevent Tax Evasion: Forgotten, but Not Gone

The two new offences govern U.K. And non-U.K. Tax and are targeted at criminalising a corporate entity or partnership’s (broadly, a ‘relevant body’)


Slaughter and May | United Kingdom | 3 Dec 2018

Is Netflix avoiding UK tax?

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


Slaughter and May | United Kingdom | 15 Nov 2018

Incentives Bulletin - 15 November 2018

The High Court has granted summary judgment against an employee in respect of his claim relating to the effect of exclusion clauses, in share plan


Macfarlanes LLP | United Kingdom | 11 Oct 2018

A cunning tax plan for investment managers (it’s not what you think)

“Is your plan as cunning as a fox who’s just been appointed Professor of Cunning at Oxford University?” (Captain Blackadder). A year on from the


Hill Dickinson LLP | United Kingdom | 16 Feb 2018

Tax evasion - guilty by way of association?

2017 saw the introduction of the Criminal Finances Act 2017 (CFA 2017) which makes companies and partnerships criminally liable if they fail to


DAC Beachcroft | United Kingdom | 24 Jan 2018

GC Collective Horizon Scanner: Criminal Finance Act - four months on

The Criminal Finances Act 2017 (the CFA) came into force on 30 September 2017. It created two new offences for companies: failing to prevent


Osborne Clarke | United Kingdom | 19 Jan 2018

Regulatory Outlook Anti-bribery, Corruption and Financial Crime January 2018

A new Director will be in place in April 2018, replacing David Green CB QC, and the agency will now be subject to "direction" from a newly created


Freshfields Bruckhaus Deringer | United Kingdom | 12 Dec 2017

Understanding the impact of the 'failure to prevent' corporate offence

The UK tax authority’s (HMRC) campaign against tax evasion has been bolstered, from 30 September 2017, by a new corporate offence of failing to


Herbert Smith Freehills LLP | OECD, European Union, Global | 7 Dec 2017

The EU publishes a list of non-cooperative tax jurisdictions

On 5 December 2017, the EU published its list of 17 non-cooperative jurisdictions for tax purposes. The list forms part of the EU's work to clamp

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