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Richard Taylor

Richard Taylor

Associate

CMS Cameron McKenna Nabarro Olswang LLP
Cannon Place
78 Cannon Street
London
EC4N 6AF
United Kingdom
Languages English

Richard is an Associate in the Corporate Tax department.

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Education

2014 – LL.B., University of Law, London

2012 – BA History, UCL, London

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13/02/2018
Pub­lic re­gister of ul­ti­mate own­ers of UK prop­erty
The UK Gov­ern­ment has re­cently an­nounced that a pub­lic re­gister of ul­ti­mate own­ers of over­seas en­tit­ies hold­ing in­terest in UK prop­erty will be re­leased by early 2021 (an­nounce­ment here). Lease­hold in­terests are pro­posed to be in scope where a lease is re­quired.
26/01/2018
Eight jur­is­dic­tions leave the EU black­list
The European Coun­cil Code of Con­duct agreed on 23 Janu­ary 2018 to re­move eight (in­clud­ing Panama, South Korea and the UAE) of the ori­gin­al 17 jur­is­dic­tions lis­ted in the in­aug­ur­al EU tax haven black­list pub­lished on 5 Decem­ber 2017.
05/01/2018
EU black­list of tax havens and plans for tax­ing the di­git­al eco­nomy
The EU black­list On 5 Decem­ber 2017, the European Coun­cil Code of Con­duct (“ECO­FIN”) pub­lished a black­list of 17 coun­tries named as tax havens (ac­cess the list here), for hav­ing failed to im­ple­ment ne­ces­sary meas­ures to tackle tax fraud, eva­sion and ag­gress­ive.
05/01/2018
Tax­ing the Di­git­al Eco­nomy: first steps by the UK
HM Treas­ury has pub­lished a po­s­i­tion pa­per in re­spect of tax­ing the di­git­al eco­nomy (avail­able here) fol­low­ing the Chan­cel­lor’s Au­tumn Budget. The pa­per pro­poses that mul­tina­tion­al groups’ profits should be taxed where value is gen­er­ated.
04/01/2018
Con­sulta­tion: UK Roy­al­ties Wi­thold­ing Taxes on pay­ments between non-UK...
As prom­ised in the Au­tumn Budget, the Gov­ern­ment has pub­lished its con­sulta­tion doc­u­ment on roy­al­ties with­hold­ing taxes (the “Con­sulta­tion”) (ac­cess here). The Con­sulta­tion as­sesses how the concept of with­hold­ing tax may be ap­plied to tackle in­tra-group ar­range­ments.
04/01/2018
UK rat­i­fies the Mul­ti­lat­er­al In­stru­ment on BEPS
In the Au­tumn Budget, the Chan­cel­lor an­nounced that le­gis­la­tion will be in­cluded in the Fin­ance Bill 2017-2018 (the “Fin­ance Bill”) giv­ing ef­fect to the Mul­ti­lat­er­al Con­ven­tion to Im­ple­ment Tax Treaty Re­lated Meas­ures to Pre­vent Base Erosion and Profit Shift­ing.