Helen Lethaby considers whether HMRC is at risk of over-egging the pudding with its proposed changes to the DOTAS rules, and reviews HMRC's recent victories in tax avoidance cases.
Frixos Hatjantonas examines the test at the heart of the proposed general anti-abuse rule.
Andy Goodman considers how some of the ‘mainstream’ taxefficient incentive structures may be viewed in light of the current debate on the moral acceptablilty of tax planning.
‘Nick Clegg has called for an emergency tax on Britain’s richest people to avoid social unrest as the government battles to end a prolonged recession.
Deputy PM proposes time-limited contribution beyond proposed mansion tax
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
Reduced rate is ‘not permitted under EU law’
Expert welcomes focus on 'the cold hard reality of litigating tax avoidance schemes'