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
Graham Elliott writes that the Ocean Finance judgment might not be as beneficial to HMRC as the department suggests
The adviser Q&A, by Chris Silk
The updated regime is clearer, even if there is no final guidance for buyers, says Ian Hyde
Professional advisers challenged to accept that companies have a moral duty to pay a fair share
Reaction from Philip Stephens, John Whiting, Paul Aplin, James Bullock and Catherine McKinnell MP