Jim Cormack and Jonathan Fisher QC consider the differences arising in HMRC prosecutions for tax offences north and south of the Scottish border
In the second of two articles on the new pensions regime, John Moret, Director of Sales and Marketing at Suffolk Life, looks at the impact on advisers and their priorities in the countdown to A-Day
Richard Clarke, tax investigations director, PricewaterhouseCoopers, discusses two HMRC developments which have added to the complexities of advising clients under enquiry
Andrew Watters and Jonathan Levy of LevyWatters consider how one can identify the abode of central management and control following the Court of Appeal's judgment in Wood v Holden
In the second of two linked articles, Gordon Keenay of KPMG's Stamp Taxes Group examines the new focus on statutory interpretation from a practitioner's viewpoint
Ian Heron, HMRC Central Compliance, considers the implications of the Bond House ruling both for businesses appealing against non-economic activity decisions and for HMRC's strategy to tackle MTIC fraud
Continuing our series of basic informative articles, Rupert Shiers, McGrigors, introduces and summarises the basic rules which dictate the way in which the courts resolve difficult points of statutory interpretation
John Hayward, pension consultant, considers the background to the Chancellor's Pre-Budget Report's curbs on recycling tax-free lump sums to, and residential property in, pension schemes
Alan Buckett, Head of VAT Services at Day, Smith & Hunter, considers the key findings from a recent report by HMRC 'Findings of the Review of Links with Medium-Sized Businesses' published at the end of 2005