David Simpson considers whether cross-boarder group relief claims can be made under Marks & Spencer principles in respect of losses stranded by operation of law as distinct from terminal loss claims
Susan Symons and Neville Howlett review the findings of the fifth Total Tax Contributions Survey, and find that the cost of tax has increased during the recession.
Lucinda Bell explains why open, non-adversarial dealings with your Customer Relations Manager can bring real benefits to taxpayer and HMRC alike
Judy Harrison considers the impact of the two appeals relating to M&S's claims to group relief for the losses of its non-UK subsidiaries
Any reduction in the corporate tax rate may be funded by removal of particular reliefs. Anneli Collins reviews the likely industrial winners and losers
HMRC has issued updated thin capitalisation guidance. John Neighbour and Daniel Head explain the new challenges for taxpayers that have borrowed from connected parties
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