Ronnie Macdonald, Avoidance Investigation, Anti Avoidance Group, HMRC, explains what action HMRC is taking to seek to tax employee benefit trusts appropriately
In a new series on transatlantic tax issues, James Clare and Justin Stalls of Latham & Watkins discuss how the US President-elect's tax plans may impact on UK businesses
Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds
The Tax Journal brings you Ernst & Young's reaction to the Pre-Budget Report of 24 November 2008
Tom Daltry, Consultant in the Tax Group of Eversheds LLP, reviews the practical impact of the so-called 'Demibourne Regulations' and HMRC guidance on the application of those Regulations
Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 20781 – 20797. These are up-to-date to 19 September 2008
Kelly Hayworth, Technical Officer for the Low Incomes Tax Reform Group, reports on some of the group's representations made during the consultation on HMRC Powers