Janet Hoskin, Partner, and Matthew Rowbotham, Associate, in the Tax Department of Pinsent Masons LLP, provide an introduction to medical benefit trusts
Simon Sweetman tries to get behind the stereotypes and look at the real world of the UK's very own tax havens
Aileen Barry and Simon Airey, DLA Piper, look at the two disclosure opportunities announced in July and August
Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds