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
Simon Sweetman, independent tax consultant, still trying to get the big picture, discusses a recent Treasury Select Committee report on HMRC administration and expenditure
Ken Almand, Director and David Sayers, Partner, Mazars LLP, examine HMRC's latest views on thin capitalisation agreements and technical issues
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