Graham Elliott writes that the Ocean Finance judgment might not be as beneficial to HMRC as the department suggests
The adviser Q&A, by Chris Silk
The updated regime is clearer, even if there is no final guidance for buyers, says Ian Hyde
Professional advisers challenged to accept that companies have a moral duty to pay a fair share
Reaction from Philip Stephens, John Whiting, Paul Aplin, James Bullock and Catherine McKinnell MP