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Use the GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrangements.
Upper Tribunal Administrative Appeals Chamber decision by Judge Stout on 31 January 2024.
Upper Tribunal Administrative Appeals Chamber decision by Judge Citron on 6 June 2024.
Strengths and Weaknesses identified during assessment of GPAF concept notes
This paper uses teachers’ contract choices and a randomized controlled trial of performance pay with 7,000 teachers in 243 private schools
This study examines the effect of the National Solidarity Program on villagers’ attitudes towards their well-being and their government.
Employment Appeal Tribunal judgment of Judge Tariq Sadiq on 02 May 2024.
This randomised controlled trial in Uganda compared the effectiveness of approaches in the West Nile refugee response.
Looks at the impact of Ethiopia's Productive Safety Net Programme on child cognitive achievement
This paper examines their potential for transforming Rising Powers’ contributions to sustainable development
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