In the last of our series on 'Tax in Turbulent Times', David Nickson and Nick Chandler of KPMG LLP consider some of the issues that arise when distributable reserves are under pressure
Lisa Casley, of PricewaterhouseCoopers LLP, considers the status of transfer pricing and treaties in the context of a changing world
Anne Redston, Visiting Professor in Tax Law at King's College, London, assesses HMRC's proposed new powers over tax advisers
In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Philip Feibusch and Steve Watts, of Bourne Business Consulting LLP, consider the subject of 'tax nothings' in respect of retailers' capital expenditure
Eugene Tuz, the first Technical Editor of The Tax Journal and now a Consultant to Dominion (www.expertsinwealth.com), tells us what is exercising his mind all these years later
David Southern, of Temple Gardens Tax Chambers, considers the new system of HMRC powers