Land Securities plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
It is time to reconsider the taxation of life insurance bonds
An argument in favour of a broader general anti-abuse rule that applies to HMRC as well as to taxpayers
Will the general anti-abuse rule provide certainty for taxpayers and advisers?
The government is to strengthen legislation to block tax avoidance through offshore intermediaries: corporate forms put between UK workers and a UK business. They are based offshore, often in tax havens, and are used to side-step employment taxes.
HMRC estimate that at least 100,000 workers are being employed in this way and, in many cases, the staff member is unaware that his or her payroll is located offshore and tax is not being paid.
The new compliance and procurement proposals are unimpressive
The results of our poll on attitudes towards tax avoidance and evasion
Iliffe News & Media Ltd and others (TC2365)
A new slant on the question of whether or not tax avoidance is morally repugnant
Would-be suppliers will have to transparent about their history
Loss relief limited to equivalent of cash contribution