TAX-AVOIDANCE

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, including the consultation on bank levy banding and the surprise Budget announcement on profit transfer anti-avoidance

The Law Society Tax Law Committee provides five recommendations on HMRC’s ‘judge and jury’ tax powers

For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.

Helen Lethaby reviews recent developments affecting the City

Liesl Fichardt reports on findings from a recent survey examining industry views on the competitiveness of the UK tax regime, reputational risk, disputes and HMRC practices

A look back on some of this year’s key developments:

• Mike Lane takes stock on the BEPS project, and what to expect;
• David Quentin gives an outspoken view on how business and tax professionals responded to the tax avoidance debate in 2013;
• Adam Craggs sums up some cautionary tales for advisers in the light of the BAA, Mehjoo and Cotter decisions this year.

By George Bull

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

Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.