Jason Collins, McGrigors LLP, looks at the Liechtenstein Disclosure Facility in more detail and identifies issues for advisers
Jennifer Knowlson and Richard Clarke of PricewaterhouseCoopers LLP Tax Investigations Network discuss the reliability of statements from, and agreements with, HMRC
Hartley Foster, of Olswang, discusses how MTIC fraud has arisen in the carbon trading market
Loughlin Hickey, Global Head of Tax, KPMG, discusses the crucial balance between relationships and reporting
Anne Redston, Visiting Professor in Tax Law at King's College, London, assesses HMRC's proposed new powers over tax advisers
Aileen Barry and Simon Airey, DLA Piper, look at the two disclosure opportunities announced in July and August