Peter Kempster, a Judge in the Tax Chamber of the First-tier Tribunal, explains the system for case numbering and citations in the new Tax Tribunal
In the second of two articles Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a post-FB update on residence and domicile issues, focussing on the remittance basis guidance
Robert Maas, of Blackstone Franks, responds to last week's article on the proposed HMRC Charter
Ian Sandles, Executive Director at Nomura and President of the Bankers Taxation Circle, analyses the impact of the Budget on the banking sector
Patrick Cannon describes the stamp duty land tax provisions of the Finance Bill 2009
Richard Clarke and Jennifer Knowlson review HMRC's Business Plan for 2009/10, which emphasises the renewed focus on combating avoidance, fraud and non-compliance
James Bullock, National Head of Litigation & Regulation, McGrigors LLP says, 'at last the gloves are off' in the 'phoney war' between HMRC and the 'non-compliant community'