Bumper end of year edition - free to view here

From the editor

Tax Journal's end of year issue for 2012 is the edition I've always wanted to publish.

It contains reflections on the year from prominent individuals in the tax world. Graham Aaronson QC, the architect of the general anti-abuse rule, comments on the evolution of the GAAR - probably the development of 2012 - and on his role chairing the interim advisory group. Paul Johnson, Director of the IFS, looks at what's gone wrong with tax policy making. Alexi Mostrous, special correspondent for The Times, reports on reaction to his 'secrets of the tax avoiders' reports published in that newspaper, and he sets out the issues that will be preoccupying him in 2013. David Smith, economics editor of The Sunday Times, casts a critical eye over the figures in the Autumn Statement. David Gauke MP, exchequer secretary for the Treasury, provides an update on the government's digital agenda in tax. Paul Aplin, chairman of the ICAEW tax faculty technical committee, considers whether 2012 will prove to be a turning point for HMRC in improving its customer service delivery. Francesca Lagerberg provides a 6 page review of tax developments in 2012 from around the world.

This edition also contains the latest analysis on draft Finance Bill 2013 measures - including on the GAAR; the three new taxes affecting certain residential properties; and the long-awaited statutory residence test. As always, our analysis is written by tax experts for tax experts.

There's also informed comment from tax experts on other recent developments - including views on Starbucks' recent announcement that it will pay more tax than is legally due, the government's proposals to use its purchasing power to change business culture on tax, and the case for and against unitary taxation.

The edition is available to view by clicking on the image below.

I hope you find it useful. Should you be sufficiently impressed, I'd be delighted if you were to take out a trial subscription by completing the form at http://www.taxjournal.com/subscribe.

I would like to take this opportunity to thank all our authors - more than 300 of them this year - for their kind contributions throughout the year. I wish you all a merry Christmas and a happy New Year.

Paul Stainforth
Editor, Tax Journal