Anita Paddock, Tax Director, and Desiree St John, Tax Policy Adviser, Ernst & Young LLP examine the treatment of companies' tax risk management documents and compare that with the treatment in Australia
Jane Curran, Partner, Anbreen Khan, Director, Indirect Taxes Group, Deloitte and Andrew Hitchmough, Counsel, Pump Court Tax Chambers, discuss University College London v HMRC LON/2007/1288
In the first of a series of articles, Gemma Young of the Tribunals Service, an executive agency of the Ministry of Justice, writes about the Tax Appeals Modernisation Project
Matt Ellis, Partner, Deloitte, and James Warwick, Director, Deloitte, consider the implications and opportunities for employers as HMRC implement the recommendations of the Varney review
Stuart Walsh and Sarah Zielicka Edwards, from McGrigors LLP, look at aggregates levy cases; rock on …
Continuing our series of basic informative articles, Jeremy Edwards, Partner, and Susannah Hill, Associate, of Baker & McKenzie LLP's London Employee Benefits Group, give an overview of the PAYE system
Patrick Cannon reports on a current practical problem area in SDLT which is causing considerable frustration for taxpayers and advisers and also offers some insights into responding to HMRC SDLT enquiries
Richard Clarke, director in PricewaterhouseCoopers LLP tax investigations practice, looks at the Annabel's (Berkeley Square) Ltd Tribunal decision and how it affects HMRC's focus on restaurant and other hospitality businesses