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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
“10 day test” for non-residents