The Law Society has released a position paper expressing its belief that, in recent years, there has been a tendency on the part of government to allow the rule of law in taxation to risk being eroded in the interests of making the executive more effective, and makes a number of proposals as to h
75 in-house tax directors and heads of tax from large companies share their views on the coalition government's tax policies and priorities for a new government.
The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
Tax fraud involving pension funds
Gideon Sanitt (Macfarlanes) considers the decision in Ingenious Media and when HMRC may be excused from its duty of confidentiality.
David Pickstone (Stewarts Law) reviews the recent Upper Tribunal decision in Ingenious, which considered whether HMRC could make allegations of dishonesty at a late stage in proceedings without having pleaded them in its statement of case.
The Treasury has published its proposed next steps on tackling evasion and avoidance. James Bullock (Pinsent Masons) reviews the detail.
Tax-geared penalties
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Setting off losses on a trade succession
Michael Conlon QC (Hogan Lovells) examines the Court of Appeal decision in ITC, and the uncertainties that remain.