Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's Tax Investigations network discuss an apparent change of HMRC policy on closing enquiries
Donald L Korb and Aditi Banerjee, of Sullivan & Cromwell LLP, provide a US viewpoint on the impact of multilateral tax information exchange programs
Continuing our series on 'Tax in turbulent times', Gary Harley and Christopher Angus of KPMG LLP look at how improvements to the management of indirect tax can generate substantial cash benefits
Kelly Sizer, for the Low Incomes Tax Reform Group (LITRG), considers the impact of 2009 Budget and Finance Bill measures for low-income migrants
Sara Luder of Slaughter and May looks at the draft Code of Practice on tax for banks
Mark Schofield and Harry Manisty, PricewaterhouseCoopers LLP, consider some of the practical implications for tax teams if the world embraces a substantial shift to green taxes
Continuing our series of basic, informative articles, Liz Morgan, Partner, and Jon Robinson, Solicitor, Pinsent Masons LLP explain how VAT applies to certain public bodies
Roland Barral and Nicole Cammarota, of the US Office of Chief Counsel (IRS), continue our series from the IRS on US matters, examining the US summons power, one of the IRS's principal investigative tools