Firms deny ‘lack of clarity’ over where they draw the line between acceptable planning and aggressive avoidance
The G8 and EU 'must work together to ensure full transparency in beneficial ownership'
EC invites applications from organisations representing business, civil society and tax professionals
The updated regime is clearer, even if there is no final guidance for buyers, says Ian Hyde
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.