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Budget 2011 - style but no substance?

Many readers will have taken a keen interest in the Chancellor’s much vaunted “Budget for Growth” on 23 March. From a tax perspective this gave us little to write home about. Most individuals will ...

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New Tax Amnesty - Not just for plumbers!

HM Revenue & Customs (HMRC) have announced a new tax disclosure facility, the Plumbers Tax Safe Plan (PTSP).

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GAAR: A Step Too FAAR?

One of first taxation related announcements of the new Conservative/Liberal coalition government was that they would start an informal consultation on the introduction of a General Anti-Avoidance ...

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To Avoid Tax, Or Not To Avoid Tax, That Is The Question

“Spotlights” is an HM Revenue & Customs’ initiative to warn the public about what they perceive the be questionable tax planning arrangements that are available as tools to potentially avoidance UK ...

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When you can have your cake but can't eat it

A number of tax avoidance case decisions have made interesting reading, mainly for the wrong reasons. They all focus on Tax Planning in one form or another, although the arrangements or tax planning ...

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No Tax Reality but a silver lining?

This tax case involves a tax avoidance strategy at its heart, one of the first marketed tax strategies to come before the First Tier Tribunal involving Gilt strips, Andrew Berry v Revenue & Customs. ...

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Grays Timber Products Limited vs HMRC

The UK Supreme Court handed down its first unanimous Tax Decision in favour of HMRC in Grays Timber Products Limited v Her Majesty's Revenue and Customs. The case is complex and will be of limited ...

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