Sue Bonney, Head of Tax at KPMG Europe, and Stephen Whitehead, senior manager in KPMG's Tax Management Services team, examine the OECD's Tax Intermediaries Study
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP review HMRC's 2007 Departmental Autumn Performance Report
Jason Collins, McGrigors LLP, looks at the Ministry of Justice's proposals for reform of the tax and other tribunals
Steve Edge comments on a potentially significant Hong Kong decision in Tai Hing Cotton Mill on the correct interpretation of 'tax benefit' in the context of targeted anti-avoidance rules
Patrick Cannon examines the recently announced proposals for a full SDLT charge on the sale of SPVs owning residential property
Alan Dolton, Editor of Tolley's Tax Cases, reviews some of the leading direct tax decisions reached during 2007