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Does the general anti-abuse rule deserve criticism?
Mass-marketed avoidance schemes look to be on the way out
A taxpayer is carrying out consultancy work through a new limited company. Six different classes of share have been issued: one for the consultant, one for his wife, and the others for each of their children
By Patrick Cannon LLB BCL CTA(Fellow) barrister; paperback; 309 pages; £140; Key Haven Publications
Assessing the accuracy of claims made by a BBC documentary
Tax professionals react to the Panorama report on avoidance
Personal trading companies could slip up on the new general anti-abuse rule
Change to reasonableness test "promises focus on genuine abuse"
Report author oversees guidance during hunt for permanent chair
Anti-avoidance measures superseded by GAAR plans
The planned general anti-abuse rule has been unveiled. ANDY WELLS looks at how it differs from the Aaronson proposal
MIKE TRUMAN launches our survey of attitudes toward avoidance and evasion
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