After the amnesty
JOHN CASSIDY considers what happens now that the offshore disclosure facility registration window has closed.
http://www.taxation.co.uk/Articles/2007/07/12/51872/After+the+amnesty.htm
Crime and punishment
PETER BINNING and ELLEN ZEISLER consider HMRC's recovery powers folowing a conviction for tax fraud.
http://www.taxation.co.uk/Articles/2007/07/12/51873/Crime+and+punishment.htm
The balance of power
MICHAEL AVIENT looks at the effect of the disclosure of tax avoidance schemes on HMRC's investigations.
http://www.taxation.co.uk/Articles/2007/07/12/51877/The+balance+of+power.htm