Publications

Publications

Tax law rewrite: Scambler on looking back to ICTA 1988 – Tax Journal magazine

In Scambler v HMRC, the Upper Tribunal sets out when it is permissible to look to the previous legislation to help interpret Tax Law Rewrite (TLR) statutes. 

Publications

BEPS Action 14: OECD detail on 'MAP' procedures – Tax Journal magazine

On 20 October 2016, the OECD released further documents relating to the Mutual Agreement Procedure (MAP) under BEPS Action 14. 

Publications

Tax disputes in 2017 - Tax Journal magazine

Diverted profits tax disputes will come into real focus this year. For many early cases, much of the one year ‘review period’ where negotiation and agreement are expected will...

Hogan Lovells Publications

Brexit – Possible models for the UK/EU relationship

This paper summarizes some potential alternative models for the UK’s future relationship with the European Union, together with the key differences between the models which will need...

Hogan Lovells Publications

Brexit: a practical response strategy

Engage: policy engagement

Following the EU referendum in the UK, businesses around the world are assessing what impact Brexit could have on their operations and relationships in the UK,...

Publications

Ten VAT things you need to know about Brexit

What the UK might do

Publications

Ten tax things you need to know about Brexit

VAT

Published Works

The U.K. Diverted Profits Tax

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