I'm delighted that Mark Morris has made available to me for the purposes of publication his stunning guide to the proposed amendments to the European Union Savings Tax Directive.

This is available here.

I make no pretence that this is an easy read: it isn't. But I've known Mark for some time now and know that he is widely recognised in the EU as an expert on these issues and I believe that what he's written is both invaluable information and a stunning guide for those with concern on this issue.

It also shows just how important these changes will be in tackling tax evasion - and not just in the EU. This has much wider impact. Unless you're a tax evader you'll be in the group who are bound to be better off when this is in place.