Pete Miller of Ernst & Young LLP looks at the recent developments arising from the amended EU Mergers Directive
David F Williams of KPMG's Tax Business School® considers how corporate social responsibility principles apply in the area of taxation
Jeremy de Souza, who chaired the recent Stamp Taxes Practitioners Group's second Annual Conference, gives us a brief overview of that conference and introduces this special mini-issue on SDLT
Leonard Beighton, a member of the Low Incomes Tax Reform Group and a director of Tax Volunteers, considers possible changes to Gift Aid
Mario Petriccione, a Director in KPMG in the UK, and Sandeep Chaufla, a partner based in the Indian firm BSR and Co, look at some of the tax aspects of business involvement in India
Nicholas Bowen, Doughty Street Chambers, explains and examines the implications of the Court of Appeal's judgment in Neil Martin Ltd v HMRC. He argued the case for the company before the Court of Appeal
Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the decision in Telent plc v HMRC on whether payments to a FURBS were 'earnings' for NIC purposes
Mathew Oliver, Tax Partner, and Ingrid Toth, Tax Associate, Bird & Bird, consider the changes to the deduction of tax at source rules for royalties