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ANTI AVOIDANCE


Professional conduct in relation to taxation
Card image Malcolm Gammie CBE KC
Malcolm Gammie QC (One Essex Court) reflects on the revised standards for tax planning implemented by seven professional bodies.
 
2 March 2017
The draft Finance Bill 2017 rules on CT losses premium
Card image Ben Jones
Card image Dean Andrews
From 1 April 2017, there will be a substantial change to how corporation tax losses can be carried forward. Ben Jones and Dean Andrews (Eversheds Sutherland) examine the detail.
 
23 February 2017
Private client briefing for February 2017 premium
Card image Andrew Goldstone
Card image Natalie Quail

Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.

16 February 2017
Quarterly tax treaty briefing: Winter 2017 premium
Card image Allan Cinnamon

Allan Cinnamon (Cintax the Word Ltd) provides a quarterly update on tax treaty developments.

15 February 2017
DOTAS: where are we now?
Card image James Hume
Card image Jeanette Zaman
Jeanette Zaman and James Hume (Slaughter and May) consider how the financial product hallmark has expanded the circumstances in which DOTAS
is potentially relevant.
 
2 February 2017
DOTAS: when do the rules apply? premium
A guide by Lexis®PSL Tax to the disclosure rules applying to income tax, corporation tax, CGT and NICs.
 
2 February 2017
The BEPS multilateral instrument: anti-abuse provisions premium
Card image Heather Self

Heather Self (Pinsent Masons) looks at the possible implications of the way this brings into effect a key recommendation from the BEPS Action 6 report.

25 January 2017
Water Property Ltd and the VAT anti-avoidance rules premium
Card image Vinny McCullagh
Vinny McCullagh (Grant Thornton) reviews a tribunal’s interpretation of the anti-avoidance provisions of VATA 1994 Sch 10.
 
25 January 2017
Finance Bill 2017: Enablers of defeated avoidance schemes and penalties
Card image Geoffrey Tack
Card image Richard Woolich
Richard Woolich and Geoffrey Tack (DLA Piper) consider its scope, the penalties and the appeal process for those falling foul of the new rules.
 
19 January 2017
HMRC’s Offshore Property Developers Task Force premium
Card image Helen Adams
Helen Adams (BDO) takes a closer look at the new powers to investigate the UK tax paid by offshore developers of UK land and buildings.
 
19 January 2017
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Generator Power Ltd v HMRC
20 November 2024
IN BRIEFRSS Read all
MOST READ Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
Finance Bill 2025 published
13 November 2024
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