ANTI-AVOIDANCE

Sue Laing

Although simplification was the aim, the report has inevitably strayed into matters of policy and it proposes some potentially significant changes, writes Sue Laing (Boodle Hatfield).

Andrew Evans

SDLT: anti-avoidance legislation SDLT was introduced by FA 2003 and it was a sign of the times in 2003 that the provisions did not contain any anti-avoidance provisions of note. The first version of FA 2003 s 75A introducing notional...

Nick Cronkshaw

Gary Barnett

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Andrew Solomon

Donald L. Korb

Andrew Solomon and Donald L. Korb (Sullivan & Cromwell) discuss the recent US Treasury regulations on two of the US tax reform’s most significant provisions.

Ashley Greenbank

Since the election, uncertainty now surrounds the direction of UK tax policy. Ashley Greenbank (Macfarlanes) makes some tentative predictions as to what the next five years might bring.

Gideon Sanitt

The tribunal has issued its decision in Ingenious Film Partners 2 LLP. Gideon Sanitt (Macfarlanes) reviews the consequences of that decision for investors.

Arabella Murphy

Arabella Murphy (Maurice Turnor Gardner) considers the judgment in Bainbridge, where an application to rescind mistaken transfers of farmland to a trust was complicated by the fact that some of the land had been sold.

Kelly Stricklin-Coutinho

Kelly Stricklin-Coutinho (39 Essex Chambers) reviews a recent European Commission Communication which includes guidance on its application of the notion of state aid to tax.

Shraddha Rajdev

Michael Brady

Michael Brady and Shraddha Rajdev (KPMG) argue that the option to tax anti-avoidance rules catch innocent transactions and yet don’t always catch avoidance. Is it time for a rethink?

Michael Avient

Taxpayers should think about the consequences before agreeing to HMRC’s latest initiative to further influence taxpayer behaviour, writes Michael Avient (UHY Hacker Young).

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