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ANTI AVOIDANCE


Treasury committee set to begin its own inquiry into Britain’s tax system

Carry forward of trade losses is a well-established feature of tax law

It is our job to change the law, Commons treasury committee chairman told HMRC

Some activity that is not technically ‘tax avoidance’ may still be problematic. But a GAAR cannot deal with it, and it is unfair to criticise HMRC over multinationals’ tax planning, Judith Freedman tells Tax Journal.

Package includes expansion of unit focusing on affluent individuals

HMRC insists that it has been ‘very successful’ in reducing tax avoidance by large businesses

‘We have listened to feedback from our customers and employees’

‘Without transparency it is very difficult to understand what is going on in tax’

A consensus about allocation of taxing rights in the modern global economy is the right way ahead and the need for a balanced debate is now urgent, say Freshfields Bruckhaus Deringer partners

Sue El Hachmi reviews the impact of the decision in Murray Group Holdings.

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