Rosemary Blundell, National Tax Director, and Colin Copeland, Tax Director at Mazars LLP, examine FIN 48 and what it means for US-parented groups
Alan Dolton, Editor of Tolley's Tax Cases, begins our summaries of the Public Bill Committee debates on the Finance Bill
Kevin Ashman, a tax partner at Lovells LLP, and Suzanne Price, an associate at Lovells LLP, look at the conditions of the new property authorised investment funds regime
Tracey Wright, Senior Associate in the corporate tax team at Osborne Clarke, revisits the taxation of deferred consideration and earn-outs in light of Finance Bill changes
Michael Devereux and Rita de la Feria, Oxford University Centre for Business Taxation, assess the unjust enrichment defence in VAT, following the ECJ ruling in Marks & Spencer
Alan Dolton, editor of Tolley's Tax Cases, summarises the Committee of the Whole House debate on the Finance Bill
Alan Dolton, Editor of Tolley's Tax Cases, summarises the Second Reading debate on the Finance Bill
Jan Ellis, tax partner, Blick Rothenberg, offers further thoughts on the valuation of shares under the Enterprise Management Incentive regime
Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a post-Finance-Bill update on the changes to residence and domicile