Richard Clarke of PricewaterhouseCoopers LLP Tax Investigation network summarises the changes to the legislation affecting enquiry work and discusses how HMRC's altered its approach to enquiries
Mike Dalton and Tony Hennessy, both Tax Directors at Grant Thornton UK LLP, explain recent changes to the SDLT group relief clawback rules
Simon Sweetman, independent tax consultant, still trying to get the big picture, discusses a recent Treasury Select Committee report on HMRC administration and expenditure
Kelly Sizer, Technical Officer for the Low Incomes Tax Reform Group (LITRG), reports on developments in HMRC's management of tax debt
Ian Sandles, of Nomura, looks ahead to the key tax issues facing the banking sector in 2009
Juliet Roche, of HMRC, a senior policy adviser on the Review of Powers, Deterrents and Safeguards and a Chartered Tax Adviser writes on the new compliance checking framework