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Coalition government’s plan for tax reformThe Coalition Agreement made between the Liberal Democrats and Conservatives, published on 20 May 2010, together with the Queen’s Speech delivered on 25 May 2010, contained several proposals for tax reform, which in the government’s ... Read more |
Will high-earners suffer further wealth reductions?It was hardly surprising and perhaps inevitable given the current economic and financial crisis, coupled with a general election, that the government would attempt to find ways to raise funds to repay the public debt, ... Read more |
EFRBS Attractive alternative for high earners?6 April 2006 saw the introduction of the Employer Financed Retirement Benefit Scheme (EFRBS), replacing the now defunct Funded Unapproved Retirement Benefit Scheme. An EFRBS is an unregistered (ie not registered with HM Revenue & ... Read more |
A Swift analysisThe First tier Tribunal’s finding in Swift v HM Revenue & Customs (HMRC) [2010] that a Delaware limited liability company was not an opaque vehicle for UK tax purposes has caused a stir in the ... Read more |
Recent developments in tax case lawThe beginning of 2010 has been marked by several important tax cases, which stand out either because they are indicative of the attitude of tax authorities or concern points of law that might have consequences ... Read more |
Tax and social policyThe world of tax is quite interesting at the moment – to me, at least – because it brings into sharp focus the way that tax is used as an instrument of policy and what ... Read more |
Pre-Budget Report 2009: international tax mattersIn this month’s corporate tax article, we have considered some of the proposed international tax measures introduced inthe Pre-Budget Report (PBR 2009). The headline-grabbing measures of the PBR 2009, such as the bank bonus tax ... Read more |
HMRC sharpens its tools to combat avoidanceA consultation document, ‘Disclosure of Tax Avoidance Schemes’ (the consultation document), has beenpublished in respect of proposed changes to the disclosure of tax avoidance schemes (DOTAS) regime, which are largely aimed at improving compliance and ... Read more |
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