Nigel Doran, partner in the corporate tax group at Macfarlanes LLP, considers the decision in Sempra Metals Ltd v HMRC on the taxation of payments to and from employee benefit trusts
Doug Sinclair, Senior Manager of Horwath Clark Whitehill's Investigations and Employers Advisory Group, sets out HMRC's focus on Labour Providers
Hui Ling McCarthy, Barrister, Gray's Inn Tax Chambers, reports on The Tax Journal conference on 'The Future of UK Tax: Global Developments & UK Competitiveness', held on 26 June 2008
Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world
As the UK appellate Courts and the European Court of Justice (ECJ) are currently on their summer judicial vacations, the tax litigation team from PricewaterhouseCoopers Legal LLP takes this opportunity to provide a round-up of some of the cases that have featured in this series of alerts for indirect tax case law developments over the last twelve months
James Hannam, an Associate at Freshfields Bruckhaus Deringer LLP, assesses the tax effect of the proposed changes to the Capital Requirements Directive
Shawn Healy, Employment Tax Director in the BDO Stoy Hayward Human Capital practice, gives an overview of the work carried out by the Demibourne working party
Richard Clarke, director in PricewaterhouseCoopers LLP tax investigations practice, looks at how dishonest use of tax havens is being targeted in the US as well as the UK response
Alan Buckett explores some of the themes from the 2008 VAT Practitioners' Group annual conference