David Halsey, Assistant Director in Central Policy HMRC, reviews the HMRC technical document and draft secondary legislation on tax appeals reform
Continuing his diary, Allan Cinnamon, International Tax Consultant at BDO Stoy Hayward LLP, advises on the new regime for non-UK-domiciled individuals resident in the UK
Robert Kirkby, Technical Director at Jersey Finance, the promotional body for the finance industry in Jersey, introduces this special issue on the financial services industry in Jersey
Aileen Barry, Director National Tax Investigations, DLA Piper UK LLP, considers the principal ways HMRC seek to challenge the residence of companies incorporated overseas and defence possibilities
Stephen Banyard, Director of HMRC's Business Customer Unit and Senior Responsible Officer for HMRC's Carter Programme, describes the current changes to HMRC's online services and tells us what is in store for VAT
Andrew Watt, Managing Director, Tax Disputes & Investigations, Alvarez & Marsal Taxand UK LLP, reviews HMRC's powers and practice in direct tax criminal investigations
Alan Dolton, Editor of Tolley's Tax Cases, continues our summaries of the Public Bill Committee debates on the Finance Bill