I really appreciate all your hard work. You are very efficient and prompt and it is much appreciated

Carmen Mangion, History Workshop Journal

Walking The Line - Editor’s Welcome

Pamela Chatterjee, BEng (Hons) CTA ATT                                
Tax Manager, Critchleys

 

Welcome to the third edition of Walking the Line.  I hope you all had a pleasant Easter break.

It has been particularly busy for us in the last few months, especially with the lead up to the Budget, as well as the post-Budget ramifications. This edition covers UK anti-avoidance rules, disguised remuneration and comment on the ongoing Hastings-Bass cases.

I hope that you find the articles beneficial and of interest.  If you have any particular areas that you would like us to cover in future editions then please do not hesitate to contact either myself or one of the other members of the team.

Please select the articles you would like to read by clicking the links below.

  UK anti-avoidance rules under EC Spotlight

Tim Keeley reviews the recent European Commission request the UK change anti-avoidance rules.

  Hastings-Bass revisited

Pamela Chatterjee reviews the recent decisions by the court of the appeal.

  Disguised Remuneration – An Update

Tim Keeley covers the redraft of disguised remuneration legislation 

Bits & Pieces

  From April 2011

  From April 2012

  “10 day test” for non-residents