JAYNE HARROLD

Jayne Harrold is a Manager at PwC. She works with clients on landfill tax, climate change levy and aggregates levy. Email: jayne.a.harrold@uk.pwc.com; tel: 0121 265 5602.

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The new Labour government: challenges and opportunities

David Gauke , Bezhan Salehy

Beneficial ownership: practical applications

Helen Buchanan , Matthew Everett

Misunderstanding purpose in Osmond and Allen

Thomas Chacko

The statutory residence test: ten things we find very difficult about you

Claire Weeks , Aoife McCauley

Burlington in the UT: a clearer approach

Kyle Rainsford

Lessons on information notices and tax-related penalties from Baxendale-Walker

Matthew Greene

Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?

Deepesh Upadhyay , Dominic Robertson

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JAYNE HARROLD

EDITOR'S PICK