In the first of three articles, Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the development of the Ramsay principle since the seminal decision in BMBF/SPI
Jason Collins, Partner, Joe Quinn, Director, and Maria Piggin, Senior Solicitor, McGrigors LLP analyse the new information sharing agreements between so-called tax havens and the rest of the world
Simon Yates adds to the debate on the Guardian's 'Tax Gap' series on tax avoidance
Richard Rolls and Alison Hughes of KPMG consider the tax implications of bonus deferrals and clawback arrangements
Anne Redston, Visiting Professor at King's College, continues the debate on the Guardian's 'Tax Gap' series on tax avoidance
Patrick Cannon looks at the application of Ramsay in SDLT and the use of reliefs for alternative finance structures
Concluding our series on capital gains relief, Hilary Barclay, Solicitor, Corporate Tax Group, Macfarlanes LLP, discusses the no gain, no loss basis for intra-group disposals and related provisions
Simon Sweetman, independent tax consultant, continues the debate on the Guardian's 'Tax Gap' series on tax avoidance