By Rosalind Burke, international tax adviser, PwC
The retrospective legislation is unfair to taxpayers, says Kelly Stricklin-Coutinho
What’s in practitioners’ in-trays this month, with Chris Sanger, David Harkness, Christopher Groves and Daniel Lyons
A ‘backstop’ to existing anti-avoidance rules is considered by Mark Joscelyne and Mark Spinney
Marc Selby examines the new sub-sale relief rules
Recent changes affect office holders and non-executive directors, in particular, warns Dan Pipe.
Mike Gibson and Chris Sanger report