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New Year, New Rules: UK Reconsiders DAC6 Reporting Obligations

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”)...more

Impact Of COVID-19 On UK Corporate Tax Residency: OECD And HMRC Guidance Issued

The COVID-19 pandemic has resulted in significant disruption to international travel and business arrangements. Enforced travel restrictions have left many people, including company directors and employees, stranded outside...more

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