Richard F Clarke of PricewaterhouseCoopers looks at recent events in the world of tax investigations
This is the first of a series of articles in which Richard Hall and Stephen Callahan of KPMG Tax Investigations will address reporting for tax in the context of Section 404 of the Sarbanes-Oxley Act
Andrew Flint sees a way of cutting Revenue bureaucracy
Patrick Cannon, barrister at 24 Old Buildings, introduces this special SDLT edition for 2004
Simon Swann, solicitor at Ashurst, reviews some of the changes made to the SDLT regime in 2004 in an attempt to curb avoidance
Robert Fais, indirect tax specialist, Baker and McKenzie finds that the recent ECJ case of EDM should make Customs' current view of share transfers untenable
Jane Moore of the Low Incomes Tax Reform Group considers the recent White Paper on tribunals reform
Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)
Chris Morgan, Head of KPMG's EU Tax Group, and Jonathan Bridges, Tax Manager in KPMG's EU Tax Group, outline the mechanics of much talked about, rarely explained, EU tax return claims
With the disclosure rules in place from 1 August, Chris Tailby, on behalf of Customs, highlights the need for realistic evaluation of the 'main purpose' test