David Harkness and Rob Sharpe (Clifford Chance) examine a tribunal decision that provides a warning to taxpayers on relying on informal assurances or exchanges of correspondence.
Sean McGinness (Saffery Champness) explores some of the contractual arrangements entered into by developers where there is more than one party.
Ian Hyde and Chris Thomas (Pinsent Masons) examine the options currently under consultation for improving levels of compliance with the IR35 in the private sector and how these will affect businesses and their contractors.
It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).
Gregory Price (Macfarlanes) offers some potential solutions to issues that can arise when dealing with intangible assets.
Olga Bondar (Grant Thornton) considers the impending fundamental change to how VAT is to be reported.