Heather Self reflects on the operation of HMRC’s litigation and settlements strategy in light of views expressed at a recent conference

Heather Self (Pinsent Masons) questions whether the GAAR is really necessary in light of recent case law such as Chappell.

Our special report on the much awaited OECD report with contributions from Paul Morton Robert Langston Alison Lobb and Heather Self

Heather Self reflects on the relauched 'fair tax mark' and asks whether it is now time for a kitemark for responsible tax advisers.

Heather Self considers the changes made to the Model Tax Convention (MTC) and what these updates mean in practice.

Heather Self (Pinsent Masons) looks at the possible implications of the way this brings into effect a key recommendation from the BEPS Action 6 report.

Heather Self reviews the CFC reform proposals. Plus David Smith provides a view from business and Philip Baker QC considers whether the proposed rules comply with EU law