Information is presented 'in a more logical way'
Samples backing many claims have been 'too small'
Treasury Committee member John Mann expects Google to be called in over ‘tax avoidance’
Some businesses wrongly assume that ‘it may not be economic’ for them to claim, says KPMG
Paul Miller reviews the recent Greene King cases, which show just how important it is, for tax purposes, to get the legal and accounting analysis right in the financial products arena.
Laura Elizabeth John examines the five steps set out in the BAA litigation to determine whether a specific tax regime is compatible with European State aid rules
Alison Lobb and Clive Teitjen look at the recent trend for incorporating the arm's-length principle into areas of the UK corporate tax code beyond the transfer pricing rules
The Financial Services and Markets Act 2000 (Gibraltar) (Amendment) Order 2012 and The Undertakings for Collective Investment in Transferable Securities (Amendment) Regulations 2012
David Wilson sets out issues for advisers to consider this month.
HMRC is seeking views on proposed changes to two longstanding anti-avoidance rules that the European Commission considers to be incompatible with EU law.