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PENSIONS INVESTMENTS


Francesca Lagerberg, Head of the National Tax Office at Grant Thornton UK LLP, considers the intermediaries legislation after its first decade

Continuing our series on EC tax law, Tom O'Shea, Lecturer in Tax Law, Centre for Commercial Studies, Queen Mary, University of London, discusses the right of non-residents to equal treatment

Unjust enrichment
 

Richard Clarke of PricewaterhouseCoopers LLP Tax Investigation network summarises the changes to the legislation affecting enquiry work and discusses how HMRC's altered its approach to enquiries

Budget
 

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

Mark Penney, International Tax Partner, KPMG, identifies a number of practical problems resulting from the way the worldwide debt cap rules have been drafted

Mark Middleditch, Partner, and Charles Yorke, Senior Associate, in Allen & Overy LLP's tax department, continue our series on financing in the current climate and look at asset finance

Kelly Sizer, Technical Officer for the Low Incomes Tax Reform Group (LITRG), reports on developments in HMRC's management of tax debt

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