Frank Nash highlights HMRC’s ‘seven deadly weapons’
Andrew Goodall has a look at the TUC report on the deficiencies in the general anti-abuse rule (GAAR) and says we need to be clear about the type of avoidance that the GAAR is designed to address
The monthly review by Chris Morgan examines two important developments relating to country-by-country reporting, as well as the draft Finance Bill in France and its proposals, further publications on the Indian GAAR, corporate income tax changes in Slovenia and the tax reform proposals in Mexico
With the GAAR now in effect, are certain features of registered pension schemes now within its ambit, asks John Hayward.
David Heaton, tax partner at Baker Tilly, has resigned from his unpaid role on the government’s GAAR advisory panel after being secretly filmed giving tips on ‘how to keep money out of the chancellor’s grubby mitts’ at the ‘101 ideas for personal tax planning’ conference in London.
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Harkness on the advent of GAAR health checks; David Whiscombe on a mixed bag for SMEs; Sarah Cormack on the proposed anti-avoidance rules on transfer of assets abroad; and Daniel Lyons highlights proposed changes to the VAT retail export scheme
Ben Roberts (RPC) compares s 75A with the GAAR, in light of the recent decision in Project Blue.
The general anti-abuse rule, or GAAR, entered into force on 17 July 2013 as Finance Bill 2013 received Royal Assent.
How much guidance does HMRC's GAAR guidance give? Bradley Phillips and Sara Stewart examine the detail.
Mike Gibson and Chris Sanger report