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TAX POLICY


Sophie Starkey from KPMG's Tax Management Services team considers current trends in the way tax is managed in large corporates and looks at how businesses can determine how they measure up

Patrick Cannon reviews the proposed widening in the scope of the direct tax avoidance scheme disclosure rules

Adrian Shipwright reviews Underhill and Hayton: Law of Trusts and Trustees, 17th edn, LexisNexis Butterworths; David Hayton with Paul Matthews & Charles Mitchell; 1358 pp; £340; ISBN 9781405708630

David Heaton of the Employer Consulting Group in the Leeds office of Baker Tilly Tax & Advisory Services LLP considers the changes needed to cope with retrospective NIC legislation

The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks, together with the relevant legislation and history and an analysis of the possible implications of each case

Robin Mathew QC, of New Square Chambers, considers whether the emigrant taxpayer has any remedy if HMRC unreasonably refuses to apply the IR 20 rules

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