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Home
Avoidance
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Avoidance
AVOIDANCE
Contentious tax: quarterly review
Adam Craggs
Constantine Christofi
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
Davies: transfer of assets abroad
The tax avoidance anomaly.
Self's assessment: how do we stop the rogue promoters?
Heather Self
A call for action to help tackle the promotion of disguised remuneration avoidance schemes.
Standards in tax: the influence of economics and politics on tax policy and tax professionals
Steve Edge
Steve Edge (Slaughter and May) discusses the competing objectives of
policymakers, advisers and taxpayers.
DAC 6: six types of ambiguity
Dominic Lawrance
Elinor Boote
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.
Private client review for April 2020
Andrew Goldstone
Moustapha Hammoud
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a
monthly update.
Notifying HMRC of uncertain tax treatments: transparency or confusion?
Ian Hyde
Matthew Greene
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.
Transactions in securities: the motive test
Peter Vaines
Brebner
confirmed.
What’s in store: the Conservative Party’s tax pledges
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.
The FTT’s recent approach to transfers of assets abroad
Rory Mullan
Rory Mullan (
Old Square Tax Chambers) examines two
cases that demonstrate the importance of establishing the
fundamental requirements of the TOAA code before a
charge can be imposed.
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3
EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 6 September 2024
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working
HMRC’s position on remittances upon divorce
EU approves extension of EIS and VCT
CASES
Read all
HMRC v S&L Barnes Ltd
Bilfinger Salamis UK Ltd v HMRC
S Hackett and another v HMRC
HMRC v Labeikis and others
Other cases that caught our eye: 6 September 2024
IN BRIEF
Read all
R&D claim notification
The everyday economy
Cleaning up: tax on gifts
The end of BADR?
Lease extensions and the 3% surcharge
MOST READ
Read all
R&D claim notification
Bilfinger Salamis UK Ltd v HMRC
HMRC v Labeikis and others
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working