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AVOIDANCE


Seven lessons from Clipperton
Card image Oliver Marre
A recent tribunal decision provides lessons on the settlement provisions, Ramsay and piercing the corporate veil, writes barrister Oliver Marre (5 Stone Buildings).
11 March 2021
BlackRock and unallowable purpose premium
Card image Heather Self
A recent tribunal decision on whether the taxpayer had an unallowable purpose is likely to be of wide application, as Heather Self (Blick Rothenberg) explains. But was it correctly decided?
18 November 2020
Contentious tax: quarterly review premium
Card image Constantine Christofi
Card image Adam Craggs
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
11 September 2020
Davies: transfer of assets abroad
The tax avoidance anomaly.
10 September 2020
Self's assessment: how do we stop the rogue promoters?
Card image Heather Self
A call for action to help tackle the promotion of disguised remuneration avoidance schemes.
3 August 2020
Standards in tax: the influence of economics and politics on tax policy and tax professionals starpremium
Card image Steve Edge
Steve Edge (Slaughter and May) discusses the competing objectives of policymakers, advisers and taxpayers.
29 July 2020
DAC 6: six types of ambiguity premium
Card image Elinor Boote
Card image Dominic Lawrance
Dominic Lawrance and Elinor Boote (Charles Russell Speechlys) discuss the uncertainty of the reporting requirements and the potentially serious regulatory burdens for tax professionals dealing with international matters.
20 May 2020
Private client review for April 2020 premium
Card image Andrew Goldstone
Card image Moustapha Hammoud
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a monthly update.
15 April 2020
Notifying HMRC of uncertain tax treatments: transparency or confusion? premium
Card image Matthew Greene
Card image Ian Hyde
Ian Hyde and Matthew Greene (Osborne Clarke) examine the government’s plans to require large businesses to notify HMRC of uncertain tax treatments they have adopted after April 2021.
1 April 2020
Transactions in securities: the motive test
Card image Peter Vaines
Brebner confirmed.  
3 March 2020
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