Martin Wilson of The Capital Allowances Partnership LLP provides us with his analysis of the Special Commissioner's decision in JD Wetherspoon plc v HMRC
John Endacott, Winter Rule, asks whether the new CGT rules will act as a disincentive to entrepreneurs and if so, by how much
In the second of a two-part article, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and how it impacts on offshore trusts and companies
Martin Wilson of The Capital Allowances Partnership LLP comments on the Government's latest response on the proposed changes to the system of capital allowances
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP review HMRC's 2007 Departmental Autumn Performance Report
Patrick Cannon examines the recently announced proposals for a full SDLT charge on the sale of SPVs owning residential property
Continuing our series of basic informative articles, David Nickson, Partner, KPMG LLP, outlines the background to partnership vehicles and taxation in the corporate context