Continuing our series on transatlantic tax issues, Helen Williams & Bart Wheeler, Latham & Watkins, review the latest international tax proposals published by the Obama Administration
Mark Schofield and Harry Manisty, PricewaterhouseCoopers LLP, consider some of the practical implications for tax teams if the world embraces a substantial shift to green taxes
In the last of our series on SMEs, Peter Davies, of Vantis plc, explains how to make the most of tax- and NIC-free benefits and expenses
Melanie Dawes, Director General of Business Tax and previously Director of the Large Business Service, discusses HMRC's approach to business customers
Simon Norris, Head of HMRC's Review of Powers, Deterrents and Safeguards team, encourages taxpayers and agents to use the new safeguards when they think HMRC has acted unreasonably