HMRC has scored two more significant victories in its fight against holders of non-UK bank accounts who fail to comply with their tax obligations, suggests Richard Clarke, tax director, PricewaterhouseCoopers LLP
Ross Wilkinson and Warren Howells, director and senior consultant, respectively, of Chiltern plc's corporate tax team, analyse the Advocate-General's Opinion on the Cadbury Schweppes case at the ECJ
Andrew Watt, Director of Tax Investigations, Chiltern plc, discusses HMRC's latest concern about offshore arrangements
Charles Elphicke and Sandy Bhogal, Mayer Brown Rowe & Maw LLP, discuss a decision involving the interpretation of the Halifax principle to an application for disclosure under the VAT Tribunal Rules
Andrew Loan considers HMRC v Salaried Persons Personal Loans Ltd
James Bullock, McGrigors and Stephen Whitehead, KPMG Tax Management Services, consider whether HMRC are entitled to obtain tax advice that has been provided by non-lawyers
Mike Sufrin, Director of Tax at Rolls-Royce, makes a plea for the simplification of the UK corporate tax regime
Jonathan Levy, Partner, LevyWatters, and Michael Avient, Tax Associate, Turner Clark, examines HMRC's concerns about the geared elements in film, technology and scientific research partnerships
Alan Thomson, Senior Charities Tax Consultant and Peter Ladanyi, Senior VAT Consultant at Chantrey Vellacott DFK review the recent Budget from a charity's perspective