Paul Radcliffe and Martin Walker, of Citi's Europe Middle East and Africa (EMEA) Tax group, suggest that beneficial ownership urgently requires a more closely defined universal tax meaning
Jenny Doak, senior associate at Freshfields Bruckhaus Deringer LLP, considers the provisions in Finance Act 2009, Sch 12 which extend the ability of groups to reallocate capital losses and gains
Continuing our series of basic informative articles, Jennie Newton, Legal Director, and Alison Kempenaar, Solicitor, Pinsent Masons LLP, examine the basics of residential developers' VAT concerns
John Whiting, recently appointed Tax Policy Director of the Chartered Institute of Taxation, reflects on the announcement of the cessation of the Tax Law Rewrite Project
Alex Cole of Latham & Watkins explains the changes to the late-paid interest rules as a result of the Finance Bill and its effect on tax
Richard Las, Head of HMRC's Organised Crime Strategy, describes how the tax system has been targeted by organised criminals
Rosemary Blundell, National Tax Director of Mazars LLP, explains why international groups should hold on to the transitional CFC exemption for holding companies
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's Tax Investigations network discuss an apparent change of HMRC policy on closing enquiries