Philip Fisher, PKF LLP, explains why no change might eventually mean great change
Becky Rees and Liz Morgan, of the Tax Department of Pinsent Masons LLP, take a look at the new bank payroll tax
A selection from Ernst & Young's detailed commentary on the Pre-Budget Report of 9 December 2009
Mark Joscelyne and Hugo Webb of Olswang LLP discuss the worldwide debt cap in FA 2009, Sch 15
Becky Rees and Liz Morgan, of the Tax Department of Pinsent Masons LLP, take a look at the HMRC consultation document 'Simplifying transactions in securities legislation'
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, directors of The Capital Allowances Partnership Ltd, explain plant and machinery capital allowances for fixtures
Pete Miller, Powrie Appleby LLP, writes about some more recent tax cases that have taken his interest. The article looks at three cases that introduce some interesting questions of procedure
In the last of our series on 'Tax in Turbulent Times', David Nickson and Nick Chandler of KPMG LLP consider some of the issues that arise when distributable reserves are under pressure
Lisa Casley, of PricewaterhouseCoopers LLP, considers the status of transfer pricing and treaties in the context of a changing world
Anne Redston, Visiting Professor in Tax Law at King's College, London, assesses HMRC's proposed new powers over tax advisers