The US has and the UK is considering enacting an anti-avoidance statute. Don Korb and Aditi Banerjee provide a comparison of both countries’ anti-avoidance case law which may be useful in understanding these rules
Peter Kempster examines the scope for a form of alternative dispute resolution within the tax tribunal system
James Bullock gives a practitioner’s perspective on the future of alternative (or collaborative) dispute resolution
Review of the Budget by James Bullock and Jason Collins
Review of the Budget by Bill Dodwell
Your impartial need-to-know guide to the coalition Government's emergency Budget
Richard Doran on why ADR may not be appropriate for tax disputes
Jason Collins on HMRC's use of the LSS
Richard Clarke and Jennifer Knowlson examine HMRC's lease premiums initiative
Have the OECD Guidelines changed the transfer pricing landscape? Is comparability analysis reliable? These questions amoungst others are debated by Erica Howard, Jonathan Levy, Shiv Mahalingham and HMRC's Richard Thomas in a Tax Journal round table