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ANTI AVOIDANCE


Lin Homer ‘said the public did not “get” the rules by which international companies were taxed’

A company paying less corporation tax than might be expected is not necessarily engaging in tax avoidance, HMRC said in a recent briefing

Tax body calls for fundamental review of how the UK should tax gains on immovable property owned by non-residents

The corporation tax system is out of step with public opinion, Martin Hearson tells Tax Journal

Tax Faculty warns that the ‘real losers’ will be ordinary small and medium sized businesses

Assumptions behind some recent allegations of tax avoidance were ‘ill-informed and insulting’, says tax barrister

Any immediate changes should be viewed as an interim step, says CIOT

HMRC publishes an introduction to the FA 2012 reforms

Interaction of controlled foreign companies regime and worldwide debt cap

Peter Vaines says HMRC has brought ‘much needed balance’ to the debate on the taxation of multinationals

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