Nicholas Harries (Macfarlanes) examines draft Finance Bill provisions designed to counter the effect of Court of Appeal's judgment in Dreelan.

What are the key tax issues for a UK SME establishing an overseas subsidiary? Adam Kefford and Daniel Sladen (PKF-Francis Clark) report.

Your monthly VAT review, by experts at Simmons & Simmons. 

A recent tribunal decision on the taxation of a retention payment is a retrograde step, writes Nigel Doran (Macfarlanes).

Ashley Greenbank (Macfarlanes) considers the BPR aspects of the Office of Tax Simplification's IHT report.

Sofia Casselbrant-Multala and Dominic Stuttaford (Norton Rose Fulbright) examine the Court of Appeal decision in Rossendale that demonstrates the potential general application of the Ramsay approach, but clearly shows its limits as a means of countering avoidance.