BUSINESS

Kyle Rainsford (Travers Smith) examines the ramifications of the Upper Tribunal’s decision.

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.

Paul Morton

Well-intentioned reliefs and features combine to produce a very complex experience for those starting and growing a business, writes Paul Morton (The Office of Tax Simplification).

What might the UK legislation look like if it was rewritten to follow a more accounts-based approach to business tax, asks David Martin (Centre for Policy Studies)

Peter Honeywell and Tania Dimitrovich explain why changes to HMRC’s SAO guidance point towards a more robust approach than was previously apparent

David Quentin, Mike Lane, Adam Craggs

A look back on some of this year’s key developments:

Mike Lane takes stock on the BEPS project, and what to expect;
David Quentin gives an outspoken view on how business and tax professionals responded to the tax avoidance debate in 2013;
Adam Craggs sums up some cautionary tales for advisers in the light of the BAA, Mehjoo and Cotter decisions this year.