Robin Williamson examines the proposals in the latest consultation document on improving the tax credits system
Richard Alderson, a Senior Manager in the PricewaterhouseCoopers LLP tax investigations network, provides a summary of the new penalties regime
Peter Legg, Head of Inheritance Tax, Trusts & Estates at Vantis, presents the second in our series of articles on SMEs, in which he covers succession planning for the SME
The following titles were featured in 'Tax Publications' in The Tax Journal, Issue 940, 30 June 2008, and further details of these books can be found in that issue.
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's tax investigations practice review recent developments concerning HMRC's rights to assess closed years
Nigel Doran, partner in the corporate tax group at Macfarlanes LLP, considers the decision in Sempra Metals Ltd v HMRC on the taxation of payments to and from employee benefit trusts