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ANTI AVOIDANCE


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

Card image Maria Piggin Joe Quinn Jason Collins

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

Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world

Simon Yates adds to the debate on the Guardian's 'Tax Gap' series on tax avoidance

Subsistence rates
 

Chris Oates of Ernst & Young looks at how the HMRC's Litigation Settlement Strategy has worked in practice

Toby Price, a tax director in Real Estate at Deloitte LLP, says that the question of control can dominate in matters of SDLT group relief

Anne Redston, Visiting Professor at King's College, continues the debate on the Guardian's 'Tax Gap' series on tax avoidance

Capital allowances
 

Patrick Cannon looks at the application of Ramsay in SDLT and the use of reliefs for alternative finance structures

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