Jason Collins, McGrigors LLP, looks at the Liechtenstein Disclosure Facility in more detail and identifies issues for advisers
Jennifer Knowlson and Richard Clarke of PricewaterhouseCoopers LLP Tax Investigations Network discuss the reliability of statements from, and agreements with, HMRC
Simon Sweetman tries to get behind the stereotypes and look at the real world of the UK's very own tax havens
Following up their article on HM Treasury's recent proposals on debt buy-backs, Anneli Collins and David Gordon of KPMG LLP comment on HMRC's recently issued draft legislation and related guidance
Hartley Foster, of Olswang, discusses how MTIC fraud has arisen in the carbon trading market
Lisa Casley, of PricewaterhouseCoopers LLP, considers the status of transfer pricing and treaties in the context of a changing world