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    Mandatory Disclosure rules: time to act now!

    MNEs will have to develop a policy In 2018, the EU adopted new minimum rules for the disclosure of potentially aggressive cross-border tax planning arrangements. EU Member States have to implement these rules in their domestic legislation on 31 De...
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    £107 million Diverted Profit Tax charge to Diageo: Is it a tax?! Is it a penalty?! Or is it proof that HMRC has superpowers…

    On May 10, Diageo, a FTSE 100 alcoholic beverage company, reported that it will have to pay a Diverted Profit Tax charge of £107 million in relation to a period of just 15 months. This evidences the approach HMRC is taking in inquiries where it do...
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