Pete Miller on the impact of Swift v HMRC
Dominic Robertson and William Watson take a critical look at the First-Tier Tribunal decision in Swift v HMRC
Review of budget proposals by Chris Morgan and Alastair Munro
Peter Cussons on international taxation
Philip Baker on international taxation
Chris Morgan reports on key developments, including ECJ X Holding BV decision
David Simpson considers whether cross-boarder group relief claims can be made under Marks & Spencer principles in respect of losses stranded by operation of law as distinct from terminal loss claims
Judy Harrison considers the impact of the two appeals relating to M&S's claims to group relief for the losses of its non-UK subsidiaries
Robert Langston considers the tax issues which arise when an overseas company undertakes activities in the UK