Becky Rees and Liz Morgan, of the Tax Department of Pinsent Masons LLP, take a look at the HMRC consultation document 'Simplifying transactions in securities legislation'
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, directors of The Capital Allowances Partnership Ltd, explain plant and machinery capital allowances for fixtures
Pete Miller, Powrie Appleby LLP, writes about some more recent tax cases that have taken his interest. The article looks at three cases that introduce some interesting questions of procedure
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
Jennifer Knowlson and Richard Clarke of PricewaterhouseCoopers LLP Tax Investigations Network discuss the reliability of statements from, and agreements with, HMRC