Rupert Shiers of McGrigors LLP and Pete Miller of Ernst & Young LLP review the history and interpretation of 'whole or main' purpose test
Theodore D Setzer, Special Counsel, IRS Office of Associate Chief Counsel (International), gives us an IRS view of tax avoidance
Rachel Morrison, Director of Group Taxation & Accounting at Alliance & Leicester plc, presents an industry perspective of tax avoidance
James Dixon1 highlights the extraordinary breadth of situations considered by the Tribunals in their lifetime so far
In the second of two articles, Richard Fletcher and Geoffrey Kay, Baker & McKenzie LLP, consider the OECD Report on the Attribution of Profits to Permanent Establishments
Jeremy Edwards and Liana Coyne of Baker & McKenzie LLP's London Employee Benefits Group review some recent developments affecting NICs
Jonathan Fisher QC, In-House Counsel, McGrigors LLP, discusses the implications of the Serious In Crime Bill 2007 for tax practitioners
Philip Broadley, The Hundred Group and Richard Collier-Keywood, PricewaterhouseCoopers,1 report on the findings of The Hundred Group's survey of its members' UK tax bills
Mark Whitehouse, Tax Litigation, Reynolds Porter Chamberlain, discusses the proposals to extend the tax disclosure regime to NIC
Kevin Miller,1 Ernst & Young LLP, discusses the new proposals on 'Tackling managed service companies'