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
James Wilson, associate, and Katherine Lim, trainee, in the corporate tax department of Baker & McKenzie LLP's London office, argue that the UK is an attractive location for a holding company
In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Allan Cinnamon, International Tax Consultant, and David Simpson, Tax Principal, both of BDO LLP, advise a client on merging its European subsidiaries under the EC Merger Directive
Chris Sanger, of Ernst & Young, continues his regular series of articles on tax policy. This week he considers the impending VAT rate rise and asks whether the government will go further