The end to the Mansworth v Jelley affair.
The OTS’s recommendations on HMRC guidance provides some hope that in the future reliance on guidance will be less risky, writes Stephen Daly (King’s College London).
Taxpayers need to know where they stand, writes Andrew Hubbard (RSM).
Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).
HMRC’s revised DPT guidance is an improvement on the interim version and more clearly delineates the scope of the tax, writes Ben Jones (Eversheds).