Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds
Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world
Eugene Tuz, the first Technical Editor of The Tax Journal and now a Consultant to Dominion (www.expertsinwealth.com), tells us what is exercising his mind all these years later
David Southern, of Temple Gardens Tax Chambers, considers the new system of HMRC powers