Anne Redston, Visiting Professor in Tax Law at King's College, London, assesses HMRC's proposed new powers over tax advisers
Aileen Barry and Simon Airey, DLA Piper, look at the two disclosure opportunities announced in July and August
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
Chris Sanger, of Ernst & Young, continues his regular series of articles on tax policy. This week he considers the impending VAT rate rise and asks whether the government will go further
Dominic Stuttaford and Julia Lloyd of Norton Rose LLP consider the judgment in the Prudential case on the extension of the right to claim LPP to non-lawyers in the context of legal advice privilege
Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds