Steven Bone and Martin Wilson of The Capital Allowances Partnership LLP comment on the latest proposals for changes to capital allowances on fixtures
Continuing our series of basic informative articles, Jane Feeney, Solicitor, Mayer, Brown, Rowe & Maw LLP writes on the tax treatment of surrenders and assignments of leases
Jo Myers and Ken Almand, both Senior Consultants on Ernst &Young's International Tax Services team, review the proposals for restricting interest deductions in the Foreign Profits of Companies discussion document
Andrew Green, partner, Davis Langdon LLP, reviews the current consultation on capital allowances
Jeremy Edwards and Liana Coyne of Baker & McKenzie LLP's London Employee Benefits Group discuss the impact of the Companies Act 2006 for UK companies operating employee share plans
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