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Anti-Tax Avoidance Directive III - EU unshell proposal

This session focusses on the EU proposal for the Anti-Tax Avoidance Directive III ("ATAD") that concerns preventing the misuse of shell entities for tax purposes. The session will go through the timeline, scope, reporting obligations, tax consequences and potential penalties following the proposal.

Stamp taxes – SDLT and leases

Overview of the building blocks of stamp duty land tax (SDLT) on leases covering when a SDLT return is required, chargeable consideration, rates and SDLT reliefs.

Sovereign immunity from direct taxation

Overview of the UK's sovereign immunity regime and review of HM Treasury consultation on reforms to restrict the availability of sovereign immunity from direct taxation.

ICO revises guidance on Transfer Risk Assessments

On 17 November 2022, the ICO revised its guidance on international transfers, created a new section on transfer risk assessments (TRA) and released a new TRA tool.  The new TRA tool can be used to undertake a transfer risk assessment, which is required where there's a restricted transfer of data outside the UK (not covered by UK "adequacy regulations") that relies upon an "appropriate safeguards" mechanism in Article 46 of the UK GDPR, such as standard contractual clauses.  

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