IN BRIEF

By Kate Ison & Aude Delechat, tax dispute resolution team, Berwin Leighton Paisner

By Kate Alexander

By Peter Vaines

By Priya Dutta

By Paul Radcliffe

By George Bull

Practitioner views on the impact of the Autumn Statement:

• James Bullock examines the enforcement and compliance issues;
• Tony Beare considers the impact on multinational corporations;
• Peter Vaines examines the private client perspective;
• David Whiscombe on the impact of the chancellor’s announcement on SMEs;
• John Hawksworth provides an economic perspective.

Andrew Goodall has a look at the TUC report on the deficiencies in the general anti-abuse rule (GAAR) and says we need to be clear about the type of avoidance that the GAAR is designed to address

Judy Harrison discusses the EC’s parent-subsidiary directive proposals and why they ‘may not require any significant changes’ to UK tax law

Mark Bevington considers the question of whether HMRC should value goodwill