Anne Redston, Visiting Professor in Tax Law at King's College, London, assesses HMRC's proposed new powers over tax advisers
Aileen Barry and Simon Airey, DLA Piper, look at the two disclosure opportunities announced in July and August
In the first of a short series of articles on aggressive HMRC investigations, Tony Woodcock, and Tepo Din, of Stephenson Harwood, look at the practical steps that can be taken to prepare for a raid by HMRC
James Wilson, associate, and Katherine Lim, trainee, in the corporate tax department of Baker & McKenzie LLP's London office, argue that the UK is an attractive location for a holding company
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 17 June 2009
In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Allan Cinnamon, International Tax Consultant, and David Simpson, Tax Principal, both of BDO LLP, advise a client on merging its European subsidiaries under the EC Merger Directive