The advisory panel on the proposed general anti-abuse rule should be ‘wholly independent, with no representatives of HMRC’ according to the Chartered Institute of Taxation.
Avoidance is not ‘rampant’, Treasury minister tells MPs
Nigel Doran considers HMRC's attempts to reform rules relating to gains of non-resident companies, while Jeremy Woolf (below) examines whether this will help HMRC resist pressure from Europe
Autumn statement set for 5 December
Private Member's Bill would target 'abuse on a wide range of tax issues'
Osborne challenges former bank chief’s criticism of Treasury action to counter avoidance scheme
'The best way to tackle tax avoidance is to prevent it ... by designing tax law effectively ...'
HMRC notes recent successes in the courts
David Barton sets out issues for advisers to consider this month
Some ‘convoluted’ tax arrangements are unethical and damaging to the interests of clients and advisers, Chas Roy-Chowdhury tells Tax Journal