George Osborne came through his Autumn Statement in better shape than most people expected. But the tough times are not over, David Smith writes.
The draft legislation has four key themes. Chris Sanger and Mike Gibson examine the detail.
Ashley Greenbank and Nigel Doran contend that the GAAR, as set out in the draft provisions, is an anti-avoidance rule in all but name.
Robert Langston considers the three new taxes.
Cost 'is expected to rise towards £1bn beyond [2017/18]', the OBR says
Countries would 'lose control of their tax systems', says Deloitte's head of tax policy
Governments have been 'behind the curve' on taxation of the multinationals, says Vince Cable
Transfer pricing is not synonymous with tax avoidance, Stemcor said in response to ‘allegations’
SI 2012/3062
Timothy Lyons QC, barrister, now practises at 39 Essex Court. Lyons practises in both direct and indirect taxes, and was formerly at 4-5 Gray's Inn Square.