Features

By Louise Harvey | May 3, 2013

The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the...

Large Corporate

By Bill Dodwell | May 3, 2013

Clause 4, page 2, line 19, at end add— ‘(4) The Chance

By Will Silsby | May 3, 2013

In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft ...

By Anthony Thomas | May 2, 2013

A Bingham principle states that the laws of the land should apply equally to all, save to the extent that obje...

By Richard Sowler | May 2, 2013

Although HMRC has published details of the terms of the Liechtenstein Disclosure Facility (LDF), the same cann...

By Rebecca Cave | May 2, 2013

As delegates folded their dripping umbrellas, Stephen Coleclough, the conference chairman, welcomed us to the ...