How does EU-level action on taxation affect the UK?
‘Around one trillion euros is lost to tax evasion and avoidance every year in the EU,’ says tax commissioner
December is not just about the Autumn Statement. Nigel Neville examines other key issues for advisers to consider this month.
Catherine McManus gives advice on a sale of shares
‘Sufficient checks and balances are not yet in place,’ says head of tax at Berwin Leighton Paisner
‘Loopholes are being closed with immediate effect,’ the chancellor announced
Some activity that is not technically ‘tax avoidance’ may still be problematic. But a GAAR cannot deal with it, and it is unfair to criticise HMRC over multinationals’ tax planning, Judith Freedman tells Tax Journal.
Package includes expansion of unit focusing on affluent individuals
Ann Casey examines the CGT position on the sale of shares acquired on the exercise of EMI options
The vast majority of companies and directors comply with the law, says business secretary