Chris Tailby CBE CTA (F) was Director of HMRC's Anti-avoidance Group from 2004 to 2009. Here he presents his perspective on the developments in tax avoidance over the last five years
Any year could be chosen as the starting point for this article but 2004 was a year which stands out in the tax world for a number of significant events in anti-avoidance work.
The announcement of the merger between the two Revenue Departments enabled a joint approach to be taken to anti-avoidance work across all taxes. There was the creation of JITSIC (the Joint International Tax Shelter Information Centre) and there was the introduction of DOTAS — the regime for the disclosure of tax avoidance schemes. The aggressive 'gilt strip' scheme came to light as a result of information...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Chris Tailby CBE CTA (F) was Director of HMRC's Anti-avoidance Group from 2004 to 2009. Here he presents his perspective on the developments in tax avoidance over the last five years
Any year could be chosen as the starting point for this article but 2004 was a year which stands out in the tax world for a number of significant events in anti-avoidance work.
The announcement of the merger between the two Revenue Departments enabled a joint approach to be taken to anti-avoidance work across all taxes. There was the creation of JITSIC (the Joint International Tax Shelter Information Centre) and there was the introduction of DOTAS — the regime for the disclosure of tax avoidance schemes. The aggressive 'gilt strip' scheme came to light as a result of information...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")