TAX-AVOIDANCE

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

A look back on some of this year’s key developments:

• Mike Lane takes stock on the BEPS project, and what to expect;
• David Quentin gives an outspoken view on how business and tax professionals responded to the tax avoidance debate in 2013;
• Adam Craggs sums up some cautionary tales for advisers in the light of the BAA, Mehjoo and Cotter decisions this year.

By George Bull

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

Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.

Jonathan Fletcher Rogers considers whether Aberdeen Asset Management signals the end of tax avoidance on employee benefits.

David Harkness on HM Treasury/HMRC announcement on changes to the income tax rules on transfer pricing

The debate about tax responsibility should be allowed to focus on identifying and discouraging categories of tax behaviour that create risk for the people of the world generally, says David Quentin.