The UK-EU future relationship: the March 2020 EU draft treaty and negotiations update

This paper provides an update on the first three rounds of negotiations on the future UK-EU relationship and analysis of the draft new partnership treaty tabled by the EU in March 2020…

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The new points-based immigration system

In February, the Government published a policy statement on the new points-based system for immigration. The new system is due to take effect in January 2021, when EU free movement law has ceased to apply in the UK. Some of the Government’s plans are similar to proposals in the May Government’s December 2018 immigration white paper, and recommendations made by the independent Migration Advisory Committee. But some of the ideas in the policy statement differ to both of those. …

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Tax avoidance and tax evasion

In recent years concerns as to the scale of mass marketed tax avoidance schemes have led to three major initiatives to undermine this market, and encourage a sea change in attitudes, both in the accountancy industry and its customers: the Disclosure of Tax Avoidance Schemes regime (DOTAS); the General Anti-Abuse Rule (GAAR); and the system of follower notices & accelerated payments. Following these initiatives the Government has continued to introduce provisions to tackle both tax avoidance and tax evasion, including measures in both the Spring & Autumn Budgets in 2017, and the 2018 Budget. This note provides an introduction to the issue of tax avoidance, looking in detail at the development of follower notices and accelerated payments, before discussing the current Government’s approach.…

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Tax avoidance: a General Anti-Abuse Rule

UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government’s introduction of a ‘narrower’ General Anti-Abuse Rule in 2013.…

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