HMRC's draft guidance on debt-buy backs by connected companies is reviewed by Richard Carson
Robert Langston outlines the tax issues to consider when establishing a holding company
Matthew Moriarty reviews whether guarantee fees pose a looming transfer pricing risk
Pete Miller on the impact of Swift v HMRC
Review of FA 2010 measures by John Lindsay
Review of FA 2010 measures by Mike Lane
Review of FA 2010 measures by Pete Miller
Review of FA 2010 measures by Ben Moseley
Louise Higginbottom on structural tax changes
Dominic Robertson and William Watson take a critical look at the First-Tier Tribunal decision in Swift v HMRC