A look back on some of this year’s key developments:
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.
With the GAAR now in effect, are certain features of registered pension schemes now within its ambit, asks John Hayward.
In the light of the recent statement by the Tax Justice Network, William Underhill considers whether directors have a fiduciary duty to minimise tax.
Following the First-tier Tribunal decision in HMRC’s favour in the double case of Tower Radio Ltd and Total Property Support Services Ltd, Philip Fisher explains why PAYE and NIC avoidance schemes have taken a further hit