The Finance Bill completed its second reading in the House of Commons yesterday. The Bill will be considered by a committee of the whole house on the afternoon of 17 April and the morning of 18 April.
GAAR may apply to ‘abusive’ arrangements exploiting double tax treaty provisions, or the way those provisions interact with others
‘The key difficulty is applying the GAAR to cases where it is not clear if they are or are not abusive,’ guidance says
BDO partner expresses concern over proliferation of tax opinions ‘unlikely’ to be upheld by the courts
Austria’s finance minister demands UK government action against ‘havens for tax refugees’
Mike Gibson and Chris Sanger report
The government's public deficit reduction programme has stalled. Only growth will get it back on track - and four years of a 0.5% bank rate, a 25% sterling depreciation and £375bn of quanitive easing have not done the trick, David Smith reports.
British Virgin Islands is ‘a stain on the face of Britain’, says Liberal Democrat peer
Work on multilateral solutions to address international tax issues goes hand in hand with the UK’s competitiveness agenda, Treasury minister tells Tax Journal
David Gauke MP, exchequer secretary to the Treasury, answers questions on last week’s Budget