Issue: Vol 156, Issue 4036

LIESL FICHARDT considers the documentation that will be necessary to comply with the transfer pricing legislation.

Without mutual trust, how can the tax gap close? ALLISON PLAGER reports from the 2005 Hardman lecture. LONG TERM,THE tax gap will widen unless there is greater trust than presently exists between tax...

In the final article of this series of three on self assessment enquiries, ROBERT MAAS FCA, FTII discusses section 19A and paragraph 27 notices and appeals. SECTION 19A OF the TMA 1970 is a fairly...

DAVID SMITH considers HMRC's employment status indicator tool and asks whether it is up to the job.

ANN JONES investigates why so many businesses are failing to reclaim billions in taxes.

Correspondence from readers on topical subjects

A question of clothing and protective clothing

Revenue law: principles and practice, 23rd edition