The OECD will have to tread a delicate path between maximising tax harmonisation to enhance the effectiveness of new standards and not alienating governments protective of their fiscal sovereignty, explain Martin Zetter and Nigel Doran
Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?
SDLT: avoidance scheme
With the GAAR becoming law from Royal Assent to the Finance Bill 2013 on 17 July 2013, HMRC has announced that the following members of the GAAR advisory panel have been appointed: Michael Hardwick, David Heaton, Brian Jackson, Sue Laing, Gary Shiels and Bob Wheatcroft.
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
Stephanie Hurst and Alycia Spitzmueller provide a step-by-step approach to the adoption of the new accounting framework
The GAAR is now in force. Jonathan Fisher and Ryan Hawthorne consider the issues around disclosure of a potentially contravening scheme in the ‘white space’
Graham Elliott writes that the Ocean Finance judgment might not be as beneficial to HMRC as the department suggests
Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.