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ANTI AVOIDANCE


There are provisions tackling disguised remuneration in the Finance Act 2017, the Finance Bill currently going through Parliament, and for inclusion in the next Finance Bill. Liz Pierson (Squire Patton Boggs) reviews the legislative landscape.
 
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 

Even Granny Smith gets a ‘slice of the action’, writes Satvi Vepa (Pinsent Masons).

Heather Self (Pinsent Masons) looks at the implications of the GAAR panel’s first ruling, and considers what we might expect from future rulings.
 
Pete Miller (The Miller Partnership) is critical of HMRC’s long-awaited guidance.
 

Researcher Maya Forstater considers a recent Oxfam report which highlights the problem as to what constitutes corporate tax avoidance.

Card image Martin Shah Hatice Ismail Gary Barnett
Hatice Ismail, Martin Shah and Gary Barnett (Simmons & Simmons) review the EC’s proposal for a directive to impose mandatory reporting obligations on intermediaries and taxpayers involved in certain cross-border tax planning arrangements.
 

Supreme Court rules that payments into an employees' remuneration trust were earnings for income tax and NICs purposes.

The BEPS limitation on benefits article would hinder cross-border investment. Dan Neidle and Jemma Dick (Clifford Chance) consider why it’s likely to be of limited application.
 
Timothy Lyons QC (39 Essex Chambers) examines a case on exchange of information which deals with issues fundamental to administration of justice.
 
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