Financial services businesses in the Crown dependencies and British overseas territories are subject to a new information reporting regime, following intergovernmental agreements signed with the UK. Jason Collins and Reg Day review what needs to be reported by such businesses in respect of family trusts and private investment companies, in light of new draft guidance
David Whiscombe examines Boyle, a First-tier Tribunal decision on a contractor loan scheme of the kind currently being challenged by HMRC
By Andrew Goldstone & Jonathan Legg, Mishcon de Reya
Graham Elliott writes that the Ocean Finance judgment might not be as beneficial to HMRC as the department suggests
IHT debt rules and Joost Lobler lead the month's roundup of vital issues by Wendy Walton and Matthew Braithwaite
Will we ever see automatic exchange of information across the world, asks Jason Collins