11 April 2016

The new DOTAS financial products hallmark

Stephen Pevsner, London Tax Partner, is featured in the Tax Journal discussing the new “financial products hallmark” that has been added to the UK’s regime for the early disclosure to HMRC of “tax avoidance schemes” and whether the extension to these rules will now require disclosure of common arrangements included in straightforward commercial M&A transactions. Stephen’s view is that this would not be a sensible application of the rules given the historic purpose of providing HMRC with early information about structured and marketed tax avoidance schemes.

Download the full article (pdf format).

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We explore the key issues being considered by clients looking to unlock investment opportunities in the People’s Republic of China.

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