ANTI AVOIDANCE

Patrick Cannon (15 Old Square Chambers) provides guidance on the recent decision made by the Court of Appeal in Project Blue, and asks why the MoD did not make it a condition of sale that SDLT was paid.

Paul Daly

Paul Daly (BDO) examines the impact of the OECD’s master and local file recommendations, and looks at how advisers can plan to manage these changes.

Jonathan Pitkin

Paul Crean

Paul Crean and Jonathan Pitkin (BDO) provide an overview of recent developments which promote increased tax transparency.

Andrew Marr

Michelle Hogan

Entrepreneurs’ relief remains an attainable and valuable relief, as long as shareholders get the basics right. Andrew Marr and Michelle Hogan (Forbes Dawson) present a review of the relief in the context of recent legislative changes and the latest case law.

Cristiana Bulbuc

Cristiana Bulbuc (Joseph Hage Aaronson) considers when tax planning spills into unacceptable practices.

Chris Morgan

Chris Morgan (KPMG) reviews the latest developments in the international tax world.

Andrew Goldstone

Stuart Crippin

Andrew Goldstone and Stuart Crippin (Mishcon de Reya) review recent private client tax developments that matter.

James Quarmby

James Quarmby argues that strict liability offences for tax evasion have no place in our legal system.

George Bull

To coincide with the start of the UK government’s anti-corruption summit in London this week, Oxfam has coordinated a letter from 300 leading economists warning world leaders that there is no economic justification for allowing tax havens. So could the result be a tax haven-free utopia, or is it more a case of ‘be careful what you wish for’?

Helen Buchanan

Helen Buchanan (Freshfields Bruckhaus Deringer) examines the revised draft legislation and new draft guidance on the proposed corporate offence of failing to prevent facilitation of tax evasion.

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