Have the OECD Guidelines changed the transfer pricing landscape? Is comparability analysis reliable? These questions amoungst others are debated by Erica Howard, Jonathan Levy, Shiv Mahalingham and HMRC's Richard Thomas in a Tax Journal round table
Jason Collins on the Tribunal and group actions
Where are we now on tax disputes? How do HMRC, business and advisers view the concept of alternative dispute resolution? KPMG's Paul Harrison chairs a round table debate with Dave Hartnett, James Bullock and Kirsten White
Angela Savin considers the impact of Oxfam v HMRC
Rebecca Murray examines which party to an appeal in the First Tier Tribunal bears the burden of proof and what the standard of proof is, under the new time limits for discovery assessments
Craig Connal QC highlights a recent decision on whether the Upper Tier Tribunal can be challenged by judicial review
Budget comment on policy by Judith Freedman
Budget comment on policy by John Whiting