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It is important to look at any tax planning arrangement in the round and not simply the marketing material, Tom Wallace (WTT Consulting) explains.
Michael Avient and Heather Williams (UHY Hacker Young) review the recent decision in Degorce, one of a group of cases which will have a major impact on ‘trading’ structures.

Tori Magill (Pinsent Masons) answers a query on the validity of a discovery assessment received by a taxpayer who participated in a marketed tax avoidance scheme.

Do the accelerated payment proposals to tackle mass marketed tax avoidance go too far? Jolyon Maugham and Sophie Dworetzsky set out opposing views

Commenting on the controversial measures to tackle mass marketed avoidance that are going through Parliament, Jason Collins writes that affected taxpayers need to consider their options, including any grounds for challenge.

BKL Tax looks at the case of Horner, where the taxpayer sought damages from the promoters of a failed tax avoidance scheme

Helen Lethaby reviews recent developments affecting the City

Richard Jeens considers HMRC’s two recent consultations on tackling avoidance.