Patrick Cannon looks at some issues raised by the application of the direct tax penalty provisions in FA 2007, Sch 24 to SDLT from April 2010 and at the extent of a professional adviser's personal liability for a penalty
Hartley Foster, of Olswang, examines the revised Code of Practice on Taxation for Banks
Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a run-down of salient points to remember in the January rush
Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes
Simon Whitehead, partner, Dorsey & Whitney, London, reviews an uncertain state of affairs
James Bullock, of McGrigors LLP, considers the compliance and enforcement aspects of the PBR
Gary Hull, employment solutions director, PricewaterhouseCoopers LLP, considers the employment tax aspects of the PBR and the implications for employers and their employees