Few advisers will be surprised at the First-tier Tribunal’s rejection of the highly artificial ‘blue box’ tax planning scheme. David Whiscombe examines the decision which provides a useful summary of the current position on the Ramsay principle
Nigel Doran analyses the 147 page tribunal decision, which has attracted so much recent media coverage.
Tom Scott considers the topical issue of whether or not the UK can now be considered a tax haven, and the global tax legislative changes we can expect to see
BKL Tax reports on the case of Gardiner, involving tax avoidance and negligence
Jeff Webber answers a query on whether a loan could be caught as a ‘chargeable payment’ under CTA 2010 s 1088.
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.
Jonathan Fletcher Rogers considers to what extent the Ramsay principle can be applied to tax avoidance schemes involving employee bonuses.
Heather Self considers the unusual prominence given to tax issues in the Pfizer bid for AstraZeneca
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
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.