James Bullock, McGrigors and Stephen Whitehead, KPMG Tax Management Services, consider whether HMRC are entitled to obtain tax advice that has been provided by non-lawyers
James Bullock and Jason Collins, both Partners in McGrigors, take a look at the effect of the Budget on HMRC powers and the compliance regime
Richard Clarke, director, PricewaterhouseCoopers LLP, reviews some recent developments affecting tax investigations
The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics
Tamara Solecki, Tax Barrister to the Director of the Assets Recovery Agency, discusses the Special Commissioner's decision in Raja Munawar Khan v The Director of the Assets Recovery Agency
Gary Ashford, tax investigations senior manager, Grant Thornton, discusses taxpayers' rights and responsibilities during enquiries
Richard Clarke, tax investigations director, PricewaterhouseCoopers, discusses two HMRC developments which have added to the complexities of advising clients under enquiry
Alan Buckett, Head of VAT Services at Day, Smith & Hunter, considers the key findings from a recent report by HMRC 'Findings of the Review of Links with Medium-Sized Businesses' published at the end of 2005
Gary Ashford, senior tax investigations manager, Grant Thornton, discusses the risk-based approach to tax enquiries
HMRC describe an initiative by HMRC and tax advisers to improve the enquiry process for medium-sized businesses