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UK Tax Round Up - Contracts and Commercial Law

In Ince Gordon Dadds LLP v HMRC, the First-tier Tribunal (FTT) has decided that Ince Gordon Dadds LLP (formerly Culver Holdings Limited and the taxpayer) (Culver). ....

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New Year, New Rules: UK Reconsiders DAC6 Reporting Obligations - Tax

SUMMARY
On 31 December 2020, HMRC unexpectedly announced that the UK
will repeal the implementation of the EU Directive on
administrative cooperation (
DAC6 ).
Instead, the UK will introduce its own mandatory disclosure rules
(
MDR ) as soon as practicable and will
be based on OECD s model MDR. Now the scope of DAC6 is
significantly reduced so that only cross‑border arrangements
that meet hallmark D are required to be reported in line with OECD
requirements. Such limited reporting obligations will remain in
place until the new MDR is implemented.
This alert is relevant to all companies with a connection to the
UK and/or the EU that design, organize, implement or make available ....

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