Janet Paterson, Partner, Creaseys LLP, explains how the Budget has provided a number of welcome relaxations on the rules as initially drafted on the taxation of non-domiciliaries and the definition of residence
John Hayward, Pension Consultant, once more proffers some timely advice for the Chancellor
Paul Aplin, Tax Partner with A C Mole & Sons and Chairman of the ICAEW Tax Faculty, looks at the potential for tax simplification in the wake of the PBR
Barbara Mosedale, VAT Technical Manager at PKF (LLP), is concerned about the new penalties regime
Ken Almand, Senior Transfer Pricing Consultant, Ernst & Young Transfer Pricing Group, summarises the key findings from Ernst & Young's biennial transfer pricing survey with particular focus on the UK
In the first of two articles, Robert Hartley and Greg Sinfield, of the Lovells Tax Disputes Practice, present the evidence of HMRC's changing relationship with large businesses
Andrew Flint takes a sideways look at the tax world
Richard Clarke, director in PricewaterhouseCoopers LLP's tax investigations practice, reviews the implications of a spate of IR35 cases
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, looks at the international tax aspects of a UK company acquiring a German group