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ANTI AVOIDANCE


Continuing our series of basic informative articles, Marilyn McKeever, Senior Solicitor, Berwin Leighton Paisner, outlines the tax rules which apply to non-UK domiciled individuals

Tamara Solecki, Tax Barrister to the Director of the Assets Recovery Agency, discusses the Special Commissioner's decision in Raja Munawar Khan v The Director of the Assets Recovery Agency

Peter Binning, partner at the London solicitors Corker Binning,1 considers the consequences of the Government's recent decision to allow extradition to the USA without the need for evidence to be submitted

In this article Peter Cussons, PricewaterhouseCoopers LLP, focuses on tax avoidance disclosure (TAD) and the SA Dangeville case relating to unlawful tax collection and the first protocol protection of property rights

John Cullinane, Tax Partner, Deloitte, writes on taxpayers' rights and the role of the Third Man

To what extent do taxpayers have a right to plan their tax position nowadays? John Whiting reviews old and new guidance and points out that tax planning is still an entirely valid activity

From the perspective of an indirect tax practitioner, Ian Hayes asks if ethics has any role in future tax practice

Gary Ashford, tax investigations senior manager, Grant Thornton, discusses taxpayers' rights and responsibilities during enquiries

Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders

Roderick Cordara QC, Essex Court Chambers, brings us the latest chapter in the Halifax saga

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