The rules contain a welcome disparity for corporate investors, as Sean Maxwell (Tolley) explains.
Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).
Will Morris (PwC and BIAC) considers four factors that will influence international tax policy over the next decade and beyond.
The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.
David Harkness and Rob Sharpe (Clifford Chance) examine a tribunal decision that provides a warning to taxpayers on relying on informal assurances or exchanges of correspondence.