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
For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.
Helen Lethaby reviews recent developments affecting the City
Liesl Fichardt reports on findings from a recent survey examining industry views on the competitiveness of the UK tax regime, reputational risk, disputes and HMRC practices