'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
‘An advisory panel set up by Indian prime minister Manmohan Singh recommended on Saturday that a controversial set of tax avoidance laws be deferred until 2016 …
‘In a newspaper interview, [Nick Clegg] called for an emergency, “time-limited” tax on those with “very high asset wealth”. The idea was swiftly rejected by the Chancellor, George Osborne, as Mr Clegg knew it would be. Mr Clegg, of course, has a party conference coming up.
Frixos Hatjantonas examines the test at the heart of the proposed general anti-abuse rule.
KPMG welcomes progress on advance pricing agreements
There is a risk that revised controlled foreign companies rules will encourage transfer of profits into tax havens, says International Development Committee
Tolley factsheet defines tax planning, avoidance and evasion