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Article

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

Article

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’)

Article

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

Article

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

Article

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

Article

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

Article

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

Article

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

Article

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

Article

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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