ANTI AVOIDANCE

Zoe Andrews

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Even Granny Smith gets a ‘slice of the action’, writes Satvi Vepa (Pinsent Masons).

Heather Self

Heather Self (Pinsent Masons) looks at the implications of the GAAR panel’s first ruling, and considers what we might expect from future rulings.

Pete Miller

Pete Miller (The Miller Partnership) is critical of HMRC’s long-awaited guidance.

Maya Forstater

Researcher Maya Forstater considers a recent Oxfam report which highlights the problem as to what constitutes corporate tax avoidance.

Martin Shah Hatice Ismail Gary Barnett

Hatice Ismail, Martin Shah and Gary Barnett (Simmons & Simmons) review the EC’s proposal for a directive to impose mandatory reporting obligations on intermediaries and taxpayers involved in certain cross-border tax planning arrangements.

Cathya Djanogly

Supreme Court rules that payments into an employees' remuneration trust were earnings for income tax and NICs purposes.

Jemma Dick

Dan Neidle

The BEPS limitation on benefits article would hinder cross-border investment. Dan Neidle and Jemma Dick (Clifford Chance) consider why it’s likely to be of limited application.

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) examines a case on exchange of information which deals with issues fundamental to administration of justice.

Lee Ellis

Lee Ellis (Stewarts Law) analyses the tribunal’s supplemental decision that ‘the rights’ to income from the investments made by the Ingenious LLPs were capital in nature and its likely contentious future.

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