Pete Miller, Powrie Appleby LLP, writes about some more recent tax cases that have taken his interest. The article looks at three cases that introduce some interesting questions of procedure
Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds
Eloise Walker, of the Tax Department of Pinsent Masons LLP, takes a look at some common pitfalls in the provisions governing group payment arrangements for private company acquisitions