2013-IN-REVIEW

The prospects for 2014 are good, with growth set to exceed 2013’s unexpectedly strong performance. But interest rates should stay low, David Smith reports

A look back on some of this year’s key developments:

• Mike Lane takes stock on the BEPS project, and what to expect;
• David Quentin gives an outspoken view on how business and tax professionals responded to the tax avoidance debate in 2013;
• Adam Craggs sums up some cautionary tales for advisers in the light of the BAA, Mehjoo and Cotter decisions this year.