Continuing our series on EC tax law, Tom O'Shea, Lecturer in Tax Law, Centre for Commercial Studies, Queen Mary, University of London, discusses the right of non-residents to equal treatment
Richard Clarke of PricewaterhouseCoopers LLP Tax Investigation network summarises the changes to the legislation affecting enquiry work and discusses how HMRC's altered its approach to enquiries
Mike Dalton and Tony Hennessy, both Tax Directors at Grant Thornton UK LLP, explain recent changes to the SDLT group relief clawback rules
Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world
James Hill, Partner, and Karla Yates, Associate, in the Tax Department of Mayer Brown International LLP provide an overview of the direct tax issues arising on business acquisitions
Mark Penney, International Tax Partner, KPMG, identifies a number of practical problems resulting from the way the worldwide debt cap rules have been drafted