Roland Barral and Nicole Cammarota, of the US Office of Chief Counsel (IRS), continue our series from the IRS on US matters, examining the US summons power, one of the IRS's principal investigative tools
Chris Tailby CBE, CTA (F) was Director of HMRC's Anti-avoidance Group from 2004 to 2009. Here he presents his perspective on the developments in tax avoidance over the last five years
Melanie Dawes, Director General of Business Tax and previously Director of the Large Business Service, discusses HMRC's approach to business customers
Simon Norris, Head of HMRC's Review of Powers, Deterrents and Safeguards team, encourages taxpayers and agents to use the new safeguards when they think HMRC has acted unreasonably
Judith Knott and Narmada de Silva discuss current issues in international taxation
Chris Orchard provides a commentary on the recently published OECD report on high-net-worth individuals
The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over the coming weeks, together with the relevant legislation and history and the team's analysis of the implications of each case