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Richard Clarke, director in PricewaterhouseCoopers LLP tax investigations practice, looks at how dishonest use of tax havens is being targeted in the US as well as the UK response

Steve Jacob, Associate Director, Vantis, introduces a series of articles aimed at providing business advice to SMEs. This week he covers tax planning on a daily basis

Continuing our series of basic informative articles, Jonathan Levy, Partner, and Richard Cory, Associate Director, Berwin Leighton Paisner, look at what constitutes tax fraud

Richard Harbot, Associate, Berwin Leigton Paisner, looks at the four main structures used to facilitate a demerger and their treatment for tax purposes, focusing in particular on the Section 110 Scheme

Royal Assent
 

Chris Morgan, Partner and Head of International Corporate Tax at KPMG (UK) LLP in the UK, rounds up the latest developments in the international tax world

Readership survey prize
 

Alan Dolton, Editor of Tolley's Tax Cases, summarises the Report Stage and Third Reading debates on the Finance Bill

Daron Gunson of Parmentier Arthur Group meets Nick Goulding, the new CIOT President

Matt Ellis, Partner, Deloitte, and James Warwick, Director, Deloitte, consider the implications and opportunities for employers as HMRC implement the recommendations of the Varney review

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