There are no statistics measuring the impact of ‘attempted avoidance by reference to the use of inter-company loans’, says Treasury minister
Richard Murphy told peers last week that the proposed GAAR was ‘a very narrow piece of work’
‘Dealing with developing countries’ corporation tax gap alone could raise enough public revenues to save the lives of 230 children under the age of five every day,’ say campaigners
Abandon the 'morality test' and change the law, E&Y partner tells politicians
Izza says parliament should address LPP issues in the light of changes in provision of legal services
‘HMRC recognises … that tax advisers play an important role in supporting responsible tax planning’
The tax system is lagging behind commercial reality in some respects, says CBI director-general
HMRC has offered a settlement opportunity for participants in certain tax avoidance schemes. Jonathan Levy examines the detail, and suggests there is a tension between this settlement opportunity and HMRC's overarching litigation and settements strategy.
James Hume and Steve Edge examine the issues to consider before engaging in substantive discussions with HMRC on the settlement opportunity for employee benefit trusts.
HMRC guidance