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
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
Ian Sandles, of Nomura, looks ahead to the key tax issues facing the banking sector in 2009