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In My Opinion

 
Heather Self believes that we are at a critical point in the relationship between Government tax advisers and taxpayers
 
As I said almost two years ago it is all a question of trust (see The Tax Journal 30 June 2003 Issue 699). Sadly that trust seems to have broken down and I believe we are at a critical point in the relationship between Government tax advisers and taxpayers.
 
I am referring of course to the provisions originally introduced in the Finance Bill on 24 March 2005 and then truncated as part of the deal to get legislation through before the Election. We have been left in no doubt that the anti-avoidance provisions will return with the effective date remaining at 16...

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