Taxpayers should think about the consequences before agreeing to HMRC’s latest initiative to further influence taxpayer behaviour, writes Michael Avient (UHY Hacker Young).
Robert Waterson (RPC) reviews guidance from the Court of Appeal on the meaning of ‘sham’.
Tori Magill (Pinsent Masons) answers a query on the validity of a discovery assessment received by a taxpayer who participated in a marketed tax avoidance scheme.
Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including the latest proposals on tackling tax evasion and avoidance; the EU’s tax transparency measures; and recent cases illustrating the limits of the purposive approach.