Jonathan Peacock QC and Francis Fitzpatrick consider the salient characteristics of the GAAR, the Halifax principle and DOTAS rules
Jonathan Legg on the Court of Appeal’s reversal of the decision by the Upper Tribunal
A tonnage tax case has implications for the loan relationships rules, writes Heather Self
Pete Miller allays a concern that the corporate tax break constitutes avoidance
At a meeting of EU finance ministers in Brussels on 9 July, Wolfgang Schaeuble, the German finance minister, called for the withdrawal of competitive tax breaks for patents in the UK and other EU countries.
As reported in The Guardian, Irish MPs have voted that multinational companies, such as Apple and Google, which use the Irish tax regime will not be grilled on their tax affairs.
HMRC’s tax assurance commissioner publishes his first annual report on resolving disputes.
What’s in practitioners’ in-trays this month, with Chris Sanger, David Harkness, Christopher Groves and Daniel Lyons
On 26 June, the government tabled the following amendments and new clauses to Finance Bill 2013.
MPs debated the issue of multinational companies and UK corporation tax last week in a debate scheduled by the Backbench Business Committee.