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ANTI AVOIDANCE


Haworth: the Supreme Court’s ruling on follower notices premium
Card image Ben Elliott
HMRC’s attempts to reverse the limitations imposed by the Court of Appeal backfired, as Ben Elliott (Pump Court Tax Chambers) explains.
22 July 2021
Moulsdale and the option to tax premium
Card image Chris Nyland
The option to tax anti-avoidance rules have always been complex, but do they make the option to tax an endless roundabout or a one-way street? Chris Nyland (Gowling WLG) explores.
22 June 2021
DAC 6 delayed (a bit)
Card image Ali Kazimi
EU proposes extending the DAC 6 reporting deadlines by 12 weeks. 
11 May 2020
What’s in store: the Conservative Party’s tax pledges starpremium
Card image Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.
8 January 2020
Loan charge review: significant changes afoot
Card image Hugh Gunson
Hugh Gunson (Charles Russell Speechlys) explains where things stand.
8 January 2020
European Commission’s tax policy 2019 to 2024: what can we expect? star
Card image Jordan Serfati
Card image Nikolaas Van Robbroeck
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.
9 December 2019
The Supreme Court: ten years on starpremium
Card image Michael Conlon KC
A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).
4 December 2019
Party political tax proposals star
Card image Ami Jack
Ami Jack (Smith & Williamson) sets out a guide to the main political parties’ tax proposals in the run-up to the general election.
27 November 2019
Ongoing corporate criminal tax investigations work
Card image Jason Collins
The UK authorities seek a facilitator link in corporate criminal tax investigations.
24 October 2019
Self’s assessment: let’s clamp down on avoidance!
Card image Heather Self
Heather Self (Blick Rothenberg) examines John McDonnell’s pledge to reduce avoidance.
10 October 2019
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