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ANTI AVOIDANCE


Capital allowances: anti-avoidance
 

Chris Reece reports back from the Oxford University Centre for Business Taxation's recent conference on tax avoidance and adds his personal comments

Donald L Korb and Aditi Banerjee, of Sullivan & Cromwell LLP, provide a US viewpoint on the impact of multilateral tax information exchange programs

Peter Cussons, tax partner, PricewaterhouseCoopers LLP, provides an update and overview of the major developments in the foreign profits draft legislation since publication of the Finance Bill

Continuing our series on 'Tax in turbulent times', Gary Harley and Christopher Angus of KPMG LLP look at how improvements to the management of indirect tax can generate substantial cash benefits

Following Chris Sanger's article on the Finance Bill process and the inaugural meeting of the Tax Practitioners' Group, George Gillham, McGrigors LLP, proposes a new approach to tax law development

Alan Dolton, editor of Tolley's Tax Cases, concludes our summaries of the Public Bill Committee debates on the Finance Bill

Stephen Edge, of Slaughter and May, makes some constructive suggestions on how the UK CFC regime should be conformed with EU fundamental freedoms

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