‘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
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
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