Issue: Vol 155, Issue 4012

JOHN CASSIDY examines the parallels between a landmark pre-self-assessment tax investigation and the present day.

PETE MILLER of Ernst & Young considers whether the proposals for tribunal reform will lead to a higher plane of justice.

Has professional fee protection insurance become a must-have for tax practitioners? ALLISON PLAGER reports. ENQUIRIES INTO CLIENTS' tax affairs have become almost a fact of life since self assessment...

MIKE TRUMAN reports on recent discussions with HMRC on the numbers of companies affected by the settlements legislation and the ongoing case of Jones v Garnett (Arctic Systems Ltd).

Readers discuss topical subjects. Online filing Over the last 25 years I cannot recall an article or a letter in your publication praising or thanking the Inland Revenue (now HMRC) and they do not...

Tax returns

Liquidation assets - Leyland Daf; pre-owned asset guidance; Pensions Manual; negligible values

Arctic Systems to appeal to Court of Appeal; HMRC consultation

R (oao BT) v CRC; JM Collins and X1 Software (SpC 472)