Combating employment tax evasion - retrospective legislation?

• Author:
• Mark Nichols

This article complements the previous CMS Cameron McKenna article of 14 December 2004 on the changes to Income Tax (Earnings and Pensions) Act 2003 (ITEPA) announced in early December by Gordon Brown and Dawn Primarolo aimed at combating employee remuneration-linked tax planning.

Although the amendments to ITEPA announced in the pre-Budget report are important in their own right, perhaps the most interesting aspect of the press release of 2 December 2004 is the clarification of what the Gove... (970 more words)

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