Anne Redston, Visiting Professor at King's College, continues the debate on the Guardian's 'Tax Gap' series on tax avoidance
Chris Reece, brings us more VAT Tribunal summaries. This week he covers 20938–20960. These are up to date to 4 March 2009
Patrick Cannon looks at the application of Ramsay in SDLT and the use of reliefs for alternative finance structures
Concluding our series on capital gains relief, Hilary Barclay, Solicitor, Corporate Tax Group, Macfarlanes LLP, discusses the no gain, no loss basis for intra-group disposals and related provisions
Brian Jones, HMRC Assistant Director, Tax Law Rewrite Project, describes two rewrite Bills recently published for consultation
In the first of a series of articles on the issues facing SME employers in a recession, Stuart Stroud, Senior Consultant, Employer Services, Vantis, covers employee benefits
As part of Allen & Overy LLP's series on finance in the current climate, Anita Anand and Lydia Challen, of Allen & Overy LLP's tax group, discuss some of the issues arising on an international restructuring