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TERMINATION PAYMENTS


Francesca Lagerberg, Head of the National Tax Office at Grant Thornton UK LLP, considers the intermediaries legislation after its first decade

Unjust enrichment
 

Continuing our series on EC tax law, Tom O'Shea, Lecturer in Tax Law, Centre for Commercial Studies, Queen Mary, University of London, discusses the right of non-residents to equal treatment

Richard Clarke of PricewaterhouseCoopers LLP Tax Investigation network summarises the changes to the legislation affecting enquiry work and discusses how HMRC's altered its approach to enquiries

Insurance provisions
 
Budget
 

James Hill, Partner, and Karla Yates, Associate, in the Tax Department of Mayer Brown International LLP provide an overview of the direct tax issues arising on business acquisitions

Stephen Banyard, of HMRC, tells us what is in store for VAT-registered business and agents who will be required to file VAT returns online

Kelly Sizer, Technical Officer for the Low Incomes Tax Reform Group (LITRG), reports on developments in HMRC's management of tax debt

Manufactured interest
 
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