Julie Hughff considers whether greater transparency in tax will help, and examines what steps are needed to achieve it.
Peter Vaines writes that some of the changes in the draft Finance Bill measures on the statutory residence test are positively unhelpful
Jonathan Fisher QC warns of hidden consequences for company directors who lose before the FTT where HMRC successfully alleges dishonesty
Katherine Brown thinks that HM Treasury is starting to respond rationally to CJEU ruling
Kersten Muller considers some of the SDLT changes in draft Finance Bill 2013
The tax needs of the UK’s key ‘middleweight business’ sector been neglected, Stephen Herring writes
Francesca Lagerberg considers some of the tax issues to look out for in 2013
Jason Collins asks whether HMRC’s new settlement opportunity for certain tax schemes goes far enough to encourage participants to settle
Nigel Doran deplores what he sees as the inappropriate use of the Ramsay principle by the dissenting judgment of Dr Poon in the Rangers EBT case to disregard unrealistic possibilities which are sham
The case for and against by Sol Picciotto and Miles Dean respectively