Mark Joscelyne and Hugo Webb of Olswang LLP discuss the worldwide debt cap in FA 2009, Sch 15
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'
Ian Hyde and Matthew Davies, of Pinsent Masons LLP, provide a guide to the internal review system introduced as part of the new tax appeal system
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
In the last of our series on 'Tax in Turbulent Times', David Nickson and Nick Chandler of KPMG LLP consider some of the issues that arise when distributable reserves are under pressure
Jennifer Knowlson and Richard Clarke of PricewaterhouseCoopers LLP Tax Investigations Network discuss the reliability of statements from, and agreements with, HMRC