Ben Roberts (RPC) compares s 75A with the GAAR, in light of the recent decision in Project Blue.
Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?
Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.
It is time this sterile debate on tax came to an end before we all go mad?
The retrospective legislation is unfair to taxpayers, says Kelly Stricklin-Coutinho
HMRC’s tax assurance commissioner publishes his first annual report on resolving disputes.
Measures to increase tax transparency will bring the international tax system into the modern age, the UK government declared at the close of the G8 leaders’ summit in Northern Ireland.
The UK’s corporation tax system is about right, tax lawyers said in evidence to the House of Lords economic affairs committee on 4 June, but they broadly supported the OECD’s initiative to address ‘base erosion and profit shifting’.
James Bullock looks at the activist group's failed attempt to challenge HMRC