-
Blog
You’re Winding Me Up!
Phoenix from the flames In 2016, new rules were introduced to stop a type of “phoenixism”. Not the old sort that really got HMRC’s goat where someone would pay all their debtors but HMRC and then brazenly put their company down only to start trading again (often with a slightly different name). The 2016 rules […]
-
Press
Miles Dean comments in FTAdviser on HMRC accused of bullying overseas earners with letters – 27 February 2019
HMRC has been accused of writing bullying letters to tens of thousands of people with overseas bank accounts and investments.
-
Press
Miles Dean comments in The Times Law Brief on Shakira to appear in court over alleged tax evasion in Spain – 27 February 2019
Shakira has been summoned to appear in a court near Barcelona over allegations that she avoided paying €14.5m (£13m) in taxes, according to Spanish media reports.
-
Press
Miles Dean comments in FTAdviser on HMRC’s pursuit of overseas taxpayers – 18 February 2019
HMRC is pursuing at least 1,720 individuals outside the UK for a tax settlement under the loan charge rules. The data was contained in a freedom of information request published on the HMRC website earlier this month.
-
Press
Miles Dean comments in Economia on Ronaldo paying €18.8m to avoid jail for tax evasion – 22 January 2019
The Juventus forward and Portugal captain has accepted a €18.8m (£16.5m) fine for tax evasion after making a deal in court in Madrid.
-
News
MTN November 2018
The MO The pre-Christmas edition! We bring you some pre-Christmas crackers in this November edition of the MTN and hope that, at least for a moment or two, we help take your mind off the omnishambles that is Brexit. We start with a look at, what is in the current climate, one of the rarest […]
-
Blog
You’re Winding Me Up!
Phoenix from the flames In 2016, new rules were introduced to stop a type of “phoenixism”. Not the old sort that really got HMRC’s goat where someone would pay all their debtors but HMRC and then brazenly put their company down only to start trading again (often with a slightly different name). The 2016 rules […]
-
Blog
Judicial review applications against HMRC – 1 November 2018
The past couple of years has seen a noticeable increase in the number of Judicial Review (JR) applications being made against HMRC. The majority of these have been in relation to HMRC using its new powers to issue the various types of notices to enforce payment ahead of a taxpayer’s case being heard by the Tribunal. This article looks at some of the leading applications and how the Courts are cutting HMRC a lot of slack when it comes to their actions.
-
Blog
Just a thought… – 1 November 2018
By Miles Dean
The news that Marcelo, the Real Madrid footballer, pleaded guilty to defrauding the Spanish state of €490,000 and received a fine of €750,000 and a suspended jail sentence of four months won’t come as a surprise to those that have been following the Spanish Tax Administration’s (AEAT) raid on footballers over recent years. Like many before him, Marcelo had used a non-Spanish company to exploit his image rights with the income not being taxable in Spain.
-
Blog
Panasonic to Relocate HQ from U.K. — over Brexit Tax Fears? – 24 September 2018
By Miles Dean
Whether you approve of him or not, it is difficult to refute President Trump’s assertion that we live in an era where “fake news” abounds.
-
Blog
Legal challenge to two UK reliefs: another EU uncertainty – 6 September 2018
Unlike the many uncertainties people and businesses face over Brexit, the EU caused another one in July that will not be solved by canny negotiations between Michel Barnier and Dominic Raab (assuming that he is still the UK’s negotiator when you are reading this). In another twist, this one may be of benefit to UK taxpayers, while the EU Commission gets to tweak the tail of UK officialdom.
-
Blog
Royal Dutch Shell plc ‘‘Shell-shocked’’ over Tax Structure Criticism – 30 July 2018
By Miles Dean
It was recently claimed in the press that the petroleum giant, Royal Dutch Shell plc, had avoided up to 7 billion euros in Dutch withholding tax since 2005–06. It has also been reported that Dutch MEP, Paul Tang, was intent on referring the case to the European Commission and that Dutch Green MP, Jesse Klaver, urged the Dutch parliament to investigate the arrangements.
-
News
MTN November 2018
The MO The pre-Christmas edition! We bring you some pre-Christmas crackers in this November edition of the MTN and hope that, at least for a moment or two, we help take your mind off the omnishambles that is Brexit. We start with a look at, what is in the current climate, one of the rarest […]
-
News
MTN October 2018
Canada and Jersey (that’s the Channel Islands version, for our U.S. readers), don’t have a great deal in common, that’s for sure, but we’re trying our best to find a link for the purposes of this MTN as both jurisdictions get a couple of mentions. Brexit, however, comes to mind (and yes, we’re as sick of this as you are), with politicians seeming to prefer a Canada+++ deal (whatever that may be) to Theresa May’s much maligned Chequers Plan.
-
News
MTN September 2018
The MO Normal service has been resumed! When we first put pen to paper (so to speak) with this edition of the MTN, the September weather had a decidedly autumnal chill about it. We sighed a sigh of relief, thankful that we could dig out our woolly jumpers, put on the central heating and look […]
-
News
MTN August 2018
August is for the important decisions: whether to sit by the pool or the beach, whether to have that extra scoop of ice cream or whether to enjoy that glass of wine in the pub garden on a summer evening. So as to allow sufficient time for life’s weightier matters to be considered properly, we’ve kept the MTN short this month.
-
News
MTN July 2018
With the UK in the grip of its best summer since 1976 (although no greenfly invasion just yet) this month we look at a number of issues that are just right for considering while on the beach or in the garden under a shady tree. Well they are if you, like us, find tax fascinating! First, we consider the ground-breaking U.S. Supreme Court decision in Wayfair that opens up internet businesses to U.S. state taxes. Next is a case study considering the effects of Brexit on a business that provides services rather than goods to the EU…
-
News
MTN June 2018
To honour the World Cup, this month the MTN is about a subject close to FIFA’s heart, transparency. We start with a favourite of several tabloids and politicians, that of entities registered in the last echoes of the British Empire in the Caribbean. We then cover the latest announcements from the Finance Ministers of the EU, one of which we are very interested in! Our third article discusses how funds interact with BEPS Action 6 on preventing inappropriate access to treaty benefits.
-
Press
Miles Dean comments in FTAdviser on HMRC accused of bullying overseas earners with letters – 27 February 2019
HMRC has been accused of writing bullying letters to tens of thousands of people with overseas bank accounts and investments.
-
Press
Miles Dean comments in The Times Law Brief on Shakira to appear in court over alleged tax evasion in Spain – 27 February 2019
Shakira has been summoned to appear in a court near Barcelona over allegations that she avoided paying €14.5m (£13m) in taxes, according to Spanish media reports.
-
Press
Miles Dean comments in FTAdviser on HMRC’s pursuit of overseas taxpayers – 18 February 2019
HMRC is pursuing at least 1,720 individuals outside the UK for a tax settlement under the loan charge rules. The data was contained in a freedom of information request published on the HMRC website earlier this month.
-
Press
Miles Dean comments in Economia on Ronaldo paying €18.8m to avoid jail for tax evasion – 22 January 2019
The Juventus forward and Portugal captain has accepted a €18.8m (£16.5m) fine for tax evasion after making a deal in court in Madrid.
-
Press
Miles Dean comments in International Adviser on Deutsche Bank investigated over Panama Papers – 29 November 2018
Authorities are carrying out investigations at several German offices of Deutsche Bank over the Panama Papers scandal.
-
Press
Miles Dean comments in economia on Hundreds of BBC presenters may face tax probe – 15 November 2018
The National Audit Office (NAO) has warned that 800 BBC presenters could face tax investigations over their employment contracts.