Ian Hyde and Matthew Davies, of Pinsent Masons LLP, provide a guide to the internal review system introduced as part of the new tax appeal system
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
In the last of our series on 'Tax in Turbulent Times', David Nickson and Nick Chandler of KPMG LLP consider some of the issues that arise when distributable reserves are under pressure
Jennifer Knowlson and Richard Clarke of PricewaterhouseCoopers LLP Tax Investigations Network discuss the reliability of statements from, and agreements with, HMRC
Anne Redston, Visiting Professor in Tax Law at King's College, London, assesses HMRC's proposed new powers over tax advisers
James Wilson, associate, and Katherine Lim, trainee, in the corporate tax department of Baker & McKenzie LLP's London office, argue that the UK is an attractive location for a holding company
In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate