From the editor
Tax Journal's end of year issue for 2012 is the edition I've always wanted to publish.
It contains reflections on the year from prominent individuals in the tax world. Graham Aaronson QC, the architect of the general anti-abuse rule, comments on the evolution of the GAAR - probably the development of 2012 - and on his role chairing the interim advisory group. Paul Johnson, Director of the IFS, looks at what's gone wrong with tax
This edition also contains the latest analysis on draft Finance Bill 2013 measures - including on the GAAR; the three new taxes affecting certain residential properties; and the long-awaited statutory residence test. As always, our analysis is written by tax experts for tax experts.
There's also informed comment from tax experts on other recent developments - including views on Starbucks' recent announcement that it will pay more tax than is legally due, the government's proposals to use its purchasing power to change
The edition is available to view by clicking on the image below.
I hope you find it useful. Should you be sufficiently impressed, I'd be delighted if you were to take out a trial subscription by completing the form at http://www.taxjournal.com/subscribe.
I would like to take this opportunity to thank all our authors - more than 300 of them this year - for their kind contributions throughout the year. I wish you all a
Paul Stainforth
Editor, Tax Journal
