Stephen Camm reports on the ending of traditional Swiss banking secrecy
Heather Self considers the unusual prominence given to tax issues in the Pfizer bid for AstraZeneca
Graham Elliott explains why VAT group registration is ‘a riddle, wrapped in mystery, inside an enigma’
Gary Heynes considers NISA savings for the future
Peter Honeywell and Tania Dimitrovich explain why changes to HMRC’s SAO guidance point towards a more robust approach than was previously apparent
Peter Vaines comments on the operation of CGT on non-residents and ATED
Who is saying what...
No safe havens sets out an increasingly tough approach from HMRC on tackling avoidance on offshore income. Tina Riches asks whether it is now time for a proper debate on HMRC’s powers.
BKL Tax looks at the case of Horner, where the taxpayer sought damages from the promoters of a failed tax avoidance scheme
Stephen Smith sets out the practical lessons from the Paul Daniel case concerning a taxpayer who realised a substantial capital gain whilst purporting to be working full-time abroad