Francesca Lagerberg, Head of the National Tax Office at Grant Thornton UK LLP, considers the intermediaries legislation after its first decade
Continuing our series on EC tax law, Tom O'Shea, Lecturer in Tax Law, Centre for Commercial Studies, Queen Mary, University of London, discusses the right of non-residents to equal treatment
Richard Clarke of PricewaterhouseCoopers LLP Tax Investigation network summarises the changes to the legislation affecting enquiry work and discusses how HMRC's altered its approach to enquiries