Richard Clarke, Director in PricewaterhouseCoopers LLP tax investigations practice, looks at HMRC's powers to inspect PAYE records and asks if these shed any light on how it will use its new powers
Martin Scammell of Eversheds LLP looks at the new rules for the option to tax
Sam Davies and Martin Kerr, McGrigors LLP, give us a round-up of recent excise warehousing cases
Liesl Fichardt, partner, Farzana Ali and Sarah Gatehouse, associates, Berwin Leighton Paisner LLP report on the Tax Litigation conference held on 23 April 2008
Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update
Danny Beeton, Partner, Grant Thornton UK LLP, summarises the CCCTB proposal, highlights the differences between CCCTB and transfer pricing, and looks at what is likely to happen next
Patrick Cannon looks at the recent changes to the SDLT notification and registration requirements and the 'deregulation' of SDLT returns and how this affects solicitors and conveyancers registering property transfers
Martin Wilson of The Capital Allowances Partnership LLP highlights problems with and argues for the abolition of the 'fixtures election'
David Anderson, Senior Associate at McGrigors LLP, looks at how case law has been far from straightforward when it comes to clarifying 'knowledge or means of knowledge' in the area of missing trader fraud
Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a post-Finance-Bill update on the changes to residence and domicile