Rough seas ahead

Kate Ison, Andrew Tuson and Rebekka Sandwell explain what to consider if you have an ongoing tax dispute against HMRC in light of the UK’s decision to leave the European Union

Will Brexit impact on the co-operation between HMRC and European tax authorities in cross-border disputes? 

A notable feature of the current tax environment is the increasing focus on cross-border co-operation between international tax authorities and the trend towards a global approach of tackling tax evasion and avoidance. In the EU, cross-border exchange of information and mutual assistance in the enforcement of overseas tax debts is facilitated by certain EU directives, including: