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
Jason Collins, McGrigors LLP, looks at the Liechtenstein Disclosure Facility in more detail and identifies issues for advisers
Chris Sanger, of Ernst & Young, continues his regular series of articles on tax policy. This week he considers the impending VAT rate rise and asks whether the government will go further
Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds