Eloise Walker and Robbie Chen (Pinsent Masons) consider the ambit of the new GAAR in the People’s Republic of China
Chris Davidson reviews the anti-avoidance measures in the current Finance Act and surveys the horizon for the next step in HMRC’s anti-avoidance journey.
Nigel Doran analyses the 147 page tribunal decision, which has attracted so much recent media coverage.
No safe havens sets out an increasingly tough approach from HMRC on tackling avoidance on offshore income. Tina Riches asks whether it is now time for a proper debate on HMRC’s powers.
Mark Eaton and Alastair Munro suggest that the wording of the draft legislation is too wide and may limit claims to double tax relief in circumstances where that does not appear to be intended
Daniel Lyons summarises the key VAT measures from the Budget.
Tony Beare looks at the Budget measures affecting multinational companies
HMRC ‘is up for a fight’, says James Bullock.
Eloise Walker considers difficulties with the new government measures on tackling avoidance involving the transfer of corporate profits
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.