Charles Beer, of KPMG LLP, laments a Budget of missed opportunity for the property industry
Continuing our series of basic informative articles, Eloise Walker, and Matthew Rowbotham, of the Tax Department of Pinsent Masons LLP, provide an introduction to Islamic financing structures
Julie Gill, of The Capital Allowances Partnership LLP, comments on the application of business premises renovation allowances and their potential to succeed
Continuing our series of articles on the issues facing SME employers in a recession, Peter Davies, Senior Manager, Employer Services Team, Vantis, seeks to make reporting requirements manageable
The Tax Journal provides you with a selection from Ernst & Young's 2009 Budget Alert, concentrating largely on measures affecting corporate taxpayers. Ernst & Young's comments are in bold at the end of a section
In the first of three articles, Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the development of the Ramsay principle since the seminal decision in BMBF/SPI
Richard Rolls and Alison Hughes of KPMG consider the tax implications of bonus deferrals and clawback arrangements