Tax campaigners have called for the ‘immediate cancellation’ of the UK government’s tax agreement with Switzerland. The Tax Justice Network published details of ten ‘escape routes’ in the agreement, which is designed to tackle evasion by British residents using secret Swiss bank acccounts.
The Court of Appeal has handed down the latest judgment in the M&S group relief case. Alison Last assesses the impact of the decision.
Robert Langston outlines how commissionaire structures operate and the resulting tax risks following the Dell and Zimmer cases.
Helen Lethaby reviews the latest developments, including anti-avoidance concerning manufactured overseas dividends.
A draft Order, bringing into effect a new comprehensive double taxation agreement between the UK and China, has been published. The agreement was signed in June.
The International Tax Enforcement (Aruba) Order, SI 2011/2435, brings into effect an agreement for the exchange of information for tax purposes between the UK and the Kingdom of the Netherlands, in respect of Aruba.
The International Tax Enforcement (Liberia) Order, SI 2011/2434, brings into effect an agreement for the exchange of information for tax purposes between the UK and the Republic of Liberia.