The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks, together with the relevant legislation and history and an analysis of the possible implications of each case
Robin Mathew QC, of New Square Chambers, considers whether the emigrant taxpayer has any remedy if HMRC unreasonably refuses to apply the IR 20 rules
Jo Myers and Ken Almand, both Senior Consultants on Ernst & Young's International Tax Services team, assess HMRC's proposed new approach to pre-filing agreements in potential thin capitalisation cases
Alan Dolton, Editor of Tolley's Tax Cases, summarises the second day of the Committee of the Whole House debate on the Finance Bill
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, considers some of the latest developments affecting unrepresented taxpayers on low incomes
James Bullock reviews the provisions of the Budget and the Finance Bill relating to tax compliance, investigations and litigation
Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
Aileen Barry, Director, Tax Investigations, DLA Piper, considers the further implications of HMRC's offshore disclosure facility