Ben Roberts (RPC) compares s 75A with the GAAR, in light of the recent decision in Project Blue.
Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.
HMRC’s tax assurance commissioner publishes his first annual report on resolving disputes.
James Bullock looks at the activist group's failed attempt to challenge HMRC
Labour front bench is ‘willing to support the government in introducing the GAAR, but … not convinced that this version is up to the job’
Steve Edge gives his view on why the time is right for the introduction of a limited scope general anti-abuse rule of the type proposed
‘Barclays has been warned that its reputation is being "tarnished" by the persistent use of "complicated financial structures" to boost profits.