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
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, examines some interesting and current areas of international tax planning through his work with a Swiss subsidiary