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A Proposed UK Code of Practice on Taxation for Banks - Abiding by the "Spirit of the Law" or "Spooky Jurisprudence" by another name? |
July 23, 2009
Previously published on July 7, 2009
On 29 June 2009, HM Revenue & Customs ("HMRC") published a 24-page consultation document setting out proposals for a Code of Practice on Taxation for Banks (the "Code"). The consultation document outlines a "new and innovative approach" by the UK Government and HMRC to combating tax avoidance by banking groups operating in the UK.
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The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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