The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.
Chris Sanger (EY) examines the recent HMRC report on the tax gap.
Kate Ison (Bryan Cave Leighton Paisner) reviews the department’s strategy.
The role of commercial purpose in arm’s length rules is reconsidered by the CJEU, and appears more generous to taxpayers, writes Kelly Stricklin-Coutinho (39 Essex Chambers).