Becky Rees and Liz Morgan, of the Tax Department of Pinsent Masons LLP, take a look at the HMRC consultation document 'Simplifying transactions in securities legislation'
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
Simon Sweetman tries to get behind the stereotypes and look at the real world of the UK's very own tax havens
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
Aileen Barry and Simon Airey, DLA Piper, look at the two disclosure opportunities announced in July and August