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Tax Journal article on profit fragmentation consultation

Posted on 21 May 2018. Source: Tax Journal

Tax Journal article on profit fragmentation consultation

Kassim Meghjee and Helen Cox look at what is being proposed to tackle avoidance using offshore arrangements.

In a new bid to tackle tax avoidance schemes, the government has launched a consultation targeting arrangements that place profits that would otherwise be attributable to a UK trader or professional outside the scope of UK taxation.

The new legislation, intended to take effect from April 2019, would bring these profits within the charge to UK tax, include broad notification obligations and require faster payment of any tax in dispute.

To view the full article, please click here.

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