Jo Myers and Ken Almand, both Senior Consultants on Ernst & Young's International Tax Services team, assess HMRC's proposed new approach to pre-filing agreements in potential thin capitalisation cases
Alan Dolton, Editor of Tolley's Tax Cases, summarises the second day of the Committee of the Whole House debate on the Finance Bill
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, considers some of the latest developments affecting unrepresented taxpayers on low incomes
James Bullock reviews the provisions of the Budget and the Finance Bill relating to tax compliance, investigations and litigation
Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
Aileen Barry, Director, Tax Investigations, DLA Piper, considers the further implications of HMRC's offshore disclosure facility
Steve Camm, Partner, PricewaterhouseCoopers LLP looks at the current changes affecting tax enquiry work
In the third of a series of articles on mergers and acquisitions, Michelle Quest and Paul Cooper, partners in KPMG's UK M&A Tax team, consider the recent trends in M&A deals
Andrew Watt, Director of Tax Investigations, Chiltern plc, discusses HMRC's Offshore Disclosure Facility
Neil Swift, Assistant Solicitor in Peters & Peters' Fraud and Regulatory Department, provides an overview of the proposed changes to HMRC's Investigation Powers contained in the Finance Bill 2007