AVOIDANCE

A recent tribunal decision provides lessons on the settlement provisions, Ramsay and piercing the corporate veil, writes barrister Oliver Marre (5 Stone Buildings).

Heather Self

A recent tribunal decision on whether the taxpayer had an unallowable purpose is likely to be of wide application, as Heather Self (Blick Rothenberg) explains. But was it correctly decided?

Constantine Christofi

Adam Craggs

Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

The tax avoidance anomaly.

Heather Self

A call for action to help tackle the promotion of disguised remuneration avoidance schemes.

Steve Edge

Steve Edge (Slaughter and May) discusses the competing objectives of policymakers, advisers and taxpayers.

Elinor Boote

Dominic Lawrance

Dominic Lawrance and Elinor Boote (Charles Russell Speechlys) discuss the uncertainty of the reporting requirements and the potentially serious regulatory burdens for tax professionals dealing with international matters.

Andrew Goldstone

Moustapha Hammoud

Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a monthly update.

Matthew Greene

Ian Hyde

Ian Hyde and Matthew Greene (Osborne Clarke) examine the government’s plans to require large businesses to notify HMRC of uncertain tax treatments they have adopted after April 2021.