James Bullock of McGrigors LLP and Paul Roberts of Grant Thornton LLP write an open letter to HMRC to ask it to reconsider its procedure for clearance of potential prosecution cases into Code 9
John Henshall and Miles Unwin, Partner and Senior Manager with Deloitte, consider whether UK transfer pricing legislation can apply to transactions between two companies with common shareholders
Doug Sinclair, Senior Manager of Horwath Clark Whitehill's Investigations and Employers Advisory Group, sets out HMRC's focus on Labour Providers
As the UK appellate Courts and the European Court of Justice (ECJ) are currently on their summer judicial vacations, the tax litigation team from PricewaterhouseCoopers Legal LLP takes this opportunity to provide a round-up of some of the cases that have featured in this series of alerts for indirect tax case law developments over the last twelve months
Shawn Healy, Employment Tax Director in the BDO Stoy Hayward Human Capital practice, gives an overview of the work carried out by the Demibourne working party
Richard Clarke, director in PricewaterhouseCoopers LLP tax investigations practice, looks at how dishonest use of tax havens is being targeted in the US as well as the UK response
Alan Buckett explores some of the themes from the 2008 VAT Practitioners' Group annual conference
Continuing our series of basic informative articles, Jonathan Levy, Partner, and Richard Cory, Associate Director, Berwin Leighton Paisner, look at what constitutes tax fraud
Anita Paddock, Tax Director, and Desiree St John, Tax Policy Adviser, Ernst & Young LLP examine the treatment of companies' tax risk management documents and compare that with the treatment in Australia