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
Michael Anderson, Partner, and Philippe Freund, Barrister, both of Dorsey & Whitney (Europe) LLP, report on the recent High Court judgment in the Thin Cap GLO. Dorsey & Whitney are lead solicitors for the claimants
Paul Farmer and Kelly Coutinho, of Dorsey & Whitney (Europe) LLP, discuss the illegality of the UK's thin capitalisation rules
Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world
Lisa Casley, of PricewaterhouseCoopers LLP, considers the status of transfer pricing and treaties in the context of a changing world