Have the OECD Guidelines changed the transfer pricing landscape? Is comparability analysis reliable? These questions amoungst others are debated by Erica Howard, Jonathan Levy, Shiv Mahalingham and HMRC's Richard Thomas in a Tax Journal round table
Stephen Besford examines whether HMRC's HNW unit has remained focused on its original purpose
Jonathan Levy reviews the lessons HMRC has learnt from the IRS, and predicts what's in store
Chris Morgan looks at what's happening in international tax
Paul Morton on tax competitiveness
David Haworth on the retrospective changes to the repo rule
Jane Bailey on Akzo and legal privilege
Jason Collins on the Tribunal and group actions
Introducing you to the new decision-makers in the coalition Government's Treasury
Jim Wilson reviews HMRC's approach to raising 'protective' discovery assessments in light of a number of recent cases