Targeted anti-avoidance rules to apply from 21 December 2012
Ashley Greenbank and Nigel Doran contend that the GAAR, as set out in the draft provisions, is an anti-avoidance rule in all but name.
Martin Mann answers a query on legal fees for fines.
SI 2012/3004
Paul Howard provides your refresher guide to the rules
Revenue & Customs Brief 32/12
‘Loopholes are being closed with immediate effect,’ the chancellor announced
AIA increased to £250,000 for two years
The vast majority of companies and directors comply with the law, says business secretary
KPMG polled senior tax professionals in 57 of the UK's largest businesses