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IN BRIEF

Views on recent developments in tax.

In-house perspective from Nick Watson on the role of tax technology

In-house perspective from Tim Branston on tax risk

Bill Dodwell reviews developments in the preparation of tax computations

The Educations Jobs and Medicaid Assistance Act 2010 was signed into US law on 10 August 2010. The Act amends several provisions of the Internal Revenue Code to restrict tax credits, and increase tax receipts.

Lesley Fidler on HMRC’s salary sacrifice guidance for cycles

Karen Davidson on UBS AG v HMRC and restricted securities

Bank payroll tax revisited: too unsubtle to deliver cultural change?

Debt cap regulations: do the clarifications to the 'available amount' go far enough?

Claire Falkner on the Australian experience of a GAAR

The litigation in Sempra Metals Ltd v IRC [2007] STC 1559 raised the possibility of claiming compound interest in respect of tax which has been overpaid.

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