ANTI AVOIDANCE

Hugh Gunson (Charles Russell Speechlys) explains where things stand.

1 December 2019 marks the start of the new European Commission led by incoming President Ursula von der Leyen. Jordan Serfati and Nikolaas Van Robbroeck (Freshfields Bruckhaus Deringer) consider what's in store for tax policy.

A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).

The UK authorities seek a facilitator link in corporate criminal tax investigations.

Heather Self (Blick Rothenberg) examines John McDonnell’s pledge to reduce avoidance.

Andrew Goldstone and Alexander Makinson (Mishcon de Reya) review the latest tax developments affecting private clients.

Emily Szasz and Charlotte Anderson (Freshfields Bruckhaus Deringer) examine the FTT decision on the interaction between domestic appeals and MAPs which are provided for in double tax treaties.

In this quarterly review, Adam Craggs and Michelle Sloane (RPC) consider HMRC’s increasing propensity to seek the production of documents from accountants and other professional advisers, HMRC’s new policy of challenging taxpayers’ loan relationships, and the increase in the number of domicile enquiries launched by HMRC.