BKL Tax reports on the case of Gardiner, involving tax avoidance and negligence
Jeff Webber answers a query on whether a loan could be caught as a ‘chargeable payment’ under CTA 2010 s 1088.
Commenting on the controversial measures to tackle mass marketed avoidance that are going through Parliament, Jason Collins writes that affected taxpayers need to consider their options, including any grounds for challenge.
Jonathan Fletcher Rogers considers to what extent the Ramsay principle can be applied to tax avoidance schemes involving employee bonuses.
Heather Self considers the unusual prominence given to tax issues in the Pfizer bid for AstraZeneca
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
No safe havens sets out an increasingly tough approach from HMRC on tackling avoidance on offshore income. Tina Riches asks whether it is now time for a proper debate on HMRC’s powers.
BKL Tax looks at the case of Horner, where the taxpayer sought damages from the promoters of a failed tax avoidance scheme
Helen Lethaby reviews recent developments affecting the City, including the consultation on bank levy banding and the surprise Budget announcement on profit transfer anti-avoidance
The Law Society Tax Law Committee provides five recommendations on HMRC’s ‘judge and jury’ tax powers