The Tax Journal brings you Ernst & Young's immediate reaction to the Pre-Budget Report of 9 October 2007
Marcus Rea, Corporate Tax Director at Deloitte & Touche LLP, discusses the rise of AIM as an international market and highlights some of the issues faced in key emerging territories
Adrian Walton, a Tax Director at Smith and Williamson, details the tax reliefs available to individuals investing in AIM-listed companies under the venture capital schemes
Kiki Stannard, Tax Director at Smith & Williamson, the accountancy and investment management group, explains the issues surrounding executive share incentives
Andrew Wilkes, Tax Director at Smith & Williamson the accountancy and investment management group, introduces this special issue regarding AIM
Continuing our series of basic informative articles and our insolvency series, Philip Ridgway, Barrister, in the second of what has now become three articles, discusses how insolvency law interacts with a tax adviser
Fiona Thomson and Roger Muray of Ernst & Young LLP cast a critical eye over the draft rewrite of the Loan Relationships provisions
Robert Kent, Partner, Freshfields Bruckhaus Deringer, looks at what Robert the discussion document 'Taxation of the foreign profits of companies' has to say about possible changes to the taxation of foreign portfolio dividends
Continuing our series of basic informative articles, Jane Feeney, Solicitor, Mayer, Brown, Rowe & Maw LLP writes on the tax treatment of surrenders and assignments of leases
In the first of a series of occasional articles, Pete Miller, of Ernst & Young's Reorganisations Competency Group, writes about some recent tax cases that have taken his interest. This time the theme is capital gains tax