More than a million companies have been incorporated in the British Virgin Islands. The UK government ‘respects the right of [overseas territories] to compete on tax’, says a White Paper.
‘A step in the right direction’
'Worldwide research effort' names the people behind 'anonymous' companies
NAO report failed to address ‘the key issue’ of resources to tackle aggressive tax avoidance, says senior HMRC staff union
SI 2012/2903
SI 2012/2902
UK government ‘has already drafted FATCA legislation’, International Tax Review reports
It is ‘not right if you have businesses … paying no taxes anywhere’
We need a rational debate about the appropriate tax treatment of pensions, says Paul Johnson
Wendy Walton and Gemma Davies review recent developments in the private client arena, which include the list of HSBC Jersey account details passed to HMRC and the Upper Tribunal decision in Buzzoni on gifts with reservation of benefit