Richard Clarke, Director in PricewaterhouseCoopers' LLP Tax Investigations practice, looks at current developments of relevance to practitioners who specialise in dealing with HMRC enquiries
Continuing our regular feature, The Norton Rose Pensions Team brings us a pensions update
Nicholas Bowen, Doughty Street Chambers, explains and examines the implications of the Court of Appeal's judgment in Neil Martin Ltd v HMRC. He argued the case for the company before the Court of Appeal
Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the decision in Telent plc v HMRC on whether payments to a FURBS were 'earnings' for NIC purposes
Mathew Oliver, Tax Partner, and Ingrid Toth, Tax Associate, Bird & Bird, consider the changes to the deduction of tax at source rules for royalties