The recent publication of the General Anti Abuse Rule has bolstered measures to limit "extreme" tax avoidance and will focus governance on tax, experts say.
GAAR guidance was published alongside the Finance Bill in March 2013 and works in addition to existing tax avoidance legislation by further defining the principles of "tax arrangements" and "abuse"...
Partner Insight: Russell Investments' David Rae and Paul Wharton discuss how fiduciary management has changed in response to a shifting market context and what we might expect to see going forward
Industry Voice: A fiduciary management approach gives trustees a richness of information you can't get with a standard adviser approach, especially in times of market uncertainty, explain Russell Investments' David Rae and Paul Wharton
Two years have passed since the Law Commission's landmark review that attempted to clear up confusion over trustees' fiduciary duties. Stephanie Baxter finds despite some initial progress there is much more work to be done.
Catherine Howarth has been an appointed as an ambassador for the Transparency Task Force (TTF)
Michael Klimes looks at the latest proposal to bring transparency on asset manager costs.