Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's Tax Investigations network discuss an apparent change of HMRC policy on closing enquiries
Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, helps his client, Sweatbox, with its expansion into North America
Donald L Korb and Aditi Banerjee, of Sullivan & Cromwell LLP, provide a US viewpoint on the impact of multilateral tax information exchange programs
Continuing our series of basic informative articles, Amanda Sullivan outlines the rules that apply for employee compulsory and voluntary National Insurance contributions (NICs)
Alan Dolton, editor of Tolley's Tax Cases, concludes our summaries of the Public Bill Committee debates on the Finance Bill
Kelly Sizer, for the Low Incomes Tax Reform Group (LITRG), considers the impact of 2009 Budget and Finance Bill measures for low-income migrants