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
John Whiting, recently appointed as the first Tax Director of the Office of Tax Simplification, outlines his thinking on his new role
Richard Clarke and Jessica McLellan explain why any taxpayer with current cross-border activities should be aware of the new penalty regime for offshore funds
James Bullock gives a practitioner’s perspective on the future of alternative (or collaborative) dispute resolution
Matthew Hodkin and Andrew Roycroft review the coalition Government's approach to making tax law
Anneli Collins looks at how corporate tax policy could evolve in the next few months
The Child Trust Funds (Amendment No. 3) Regulations, SI 2010/1894, provide for the phasing out of government contributions.
A new partnership with debt collection agencies will ensure that taxpayers who ‘simply refuse to pay’ will be pursued, said Nick Lodge, HMRC Director of Debt Management and Banking.
The draft Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010 amend SI 2007/3104, which increased from £600 to £5,000 per day the maximum penalties for failure to comply with certain disclosure obligations where the tribunal has made a disclosure order, to prescribe similar increased max