Jonathan Vines, Tax Partner and Tony Foley, Tax Senior Manager, KPMG LLP, look in detail at the leasing taxation changes in Finance Bill 2008
David Halsey, Assistant Director in Central Policy HMRC, reviews the HMRC technical document and draft secondary legislation on tax appeals reform
Robert Kirkby, Technical Director at Jersey Finance, the promotional body for the finance industry in Jersey, introduces this special issue on the financial services industry in Jersey
Aileen Barry, Director National Tax Investigations, DLA Piper UK LLP, considers the principal ways HMRC seek to challenge the residence of companies incorporated overseas and defence possibilities
Stephen Banyard, Director of HMRC's Business Customer Unit and Senior Responsible Officer for HMRC's Carter Programme, describes the current changes to HMRC's online services and tells us what is in store for VAT
Andrew Watt, Managing Director, Tax Disputes & Investigations, Alvarez & Marsal Taxand UK LLP, reviews HMRC's powers and practice in direct tax criminal investigations
Richard Clarke, Director in PricewaterhouseCoopers LLP tax investigations practice, looks at HMRC's powers to inspect PAYE records and asks if these shed any light on how it will use its new powers
Sam Davies and Martin Kerr, McGrigors LLP, give us a round-up of recent excise warehousing cases