Continuing our series of basic informative articles, Stephen Barratt, Senior Manager with Grant Thornton UK LLP, considers the key taxation issues associated with the tax affairs of individuals not domiciled in the UK
John Moore and Reena Malde, Deloitte & Touche LLP, provide a brief overview of research and development allowances for companies considering claims in the light of experience on the definition of R&D
Continuing our series of basic informative articles, Cheryl Sacks explains winding up a company
Michael Carter, Partner and Scott McCrorie, Manager, KPMG LLP (UK)'s Performance and Reward team, discuss share plan reporting
Alan Dolton, Editor of Tolley's Tax Cases, continues our coverage of the Public Bill Committee debates on the Finance Bill
Patrick Cannon reviews the proposed widening in the scope of the direct tax avoidance scheme disclosure rules
Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke reflect on two of the main tax aspects arising out of the ongoing private equity debate
John Endacott, tax partner at Winter Rule chartered accountants and Chairman of the SME Tax Committee of the Tax Faculty of the ICAEW, discusses the impact of the Budget on the hotel sector