How much guidance does HMRC's GAAR guidance give? Bradley Phillips and Sara Stewart examine the detail.
Legal professional privilege for tax advice should be abolished, according to Deloitte’s head of tax policy, because it is usually only claimed in cases of the most ‘egregious’ tax planning.
Professional advisers challenged to accept that companies have a moral duty to pay a fair share
Business has supported establishment by the OECD of ‘uniform international rules on controlled foreign companies and on interest deductibility’
Bill Dodwell comments on the GAAR guidance
Helen Lethaby reviews recent developments affecting the City, and reflects on the carrot and stick approach in last month’s Budget.
RWE npower boss fails to convince MPs on the energy select committee that ‘there is nothing amazing’ about capital allowances for major investment
‘George Osborne is finalising measures to clamp down on two of the world’s most notorious tax havens.
GAAR may apply to ‘abusive’ arrangements exploiting double tax treaty provisions, or the way those provisions interact with others
‘The key difficulty is applying the GAAR to cases where it is not clear if they are or are not abusive,’ guidance says