Steve Edge gives his view on why the time is right for the introduction of a limited scope general anti-abuse rule of the type proposed
Paul Miller reviews the recent Greene King cases, which show just how important it is, for tax purposes, to get the legal and accounting analysis right in the financial products arena.
Laura Elizabeth John examines the five steps set out in the BAA litigation to determine whether a specific tax regime is compatible with European State aid rules
One minute with Peter Jackson, Head of Tax, Taylor Wessing
HM Treasury issued a joint statement announcing publication of the Model Intergovernmental Agreement to Improve Tax Compliance and to Implement FATCA.
Confidentiality of taxpayer information ‘has always been a fundamental cornerstone of tax systems,’ says OECD
The OECD has updated Article 26 of the OECD Model Tax Convention explicitly to allow tax authorities to request information on a group of taxpayers without naming them individually.
Taxpayer confidentiality could be compromised, says Jonathan Levy
Menzies LLP is to merge with TAL-London. The merged firm will trade as Menzies LLP and staff at TAL-London will relocate to Menzies’ offices in Tavistock Square.
‘It is never a great sign when politicians start appealing to taxpayers’ patriotism.