Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds
Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world
Eugene Tuz, the first Technical Editor of The Tax Journal and now a Consultant to Dominion (www.expertsinwealth.com), tells us what is exercising his mind all these years later
Guy Barrand of BLT Recruitment charts the development of the indirect tax market
Murray Clayson and Susie Brain of Freshfields Bruckhaus Deringer LLP comment on the recent issue of 'generic' information demands to financial institutions
Thomas Lloyd-Jones and Elizabeth Sherwood, of Macfarlanes LLP, discuss the recent First-tier tax tribunal case of PA Holdings Ltd and Kully Janjuah v HMRC