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
James Hill, Partner, and Karla Yates, Associate, in the Tax Department of Mayer Brown International LLP provide an overview of the direct tax issues arising on business acquisitions
Stephen Banyard, of HMRC, tells us what is in store for VAT-registered business and agents who will be required to file VAT returns online
Kelly Sizer, Technical Officer for the Low Incomes Tax Reform Group (LITRG), reports on developments in HMRC's management of tax debt
Ian Sandles, of Nomura, looks ahead to the key tax issues facing the banking sector in 2009