Jo Myers and Ken Almand, both Senior Consultants on Ernst & Young's International Tax Services team, assess HMRC's proposed new approach to pre-filing agreements in potential thin capitalisation cases
Continuing our series on the environment, John Manning and Emma Ormond, from the PricewaterhouseCoopers LLP environmental tax and regulation team look at the tax implications of 'going carbon-neutral'
Nick Udal and Allan Cinnamon, BDO Stoy Hayward, provide us with up-to-date information on the preferred European holding-company location, and the wider international tax implications
Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
Continuing our series on the environment, John Manning and Richard White, PricewaterhouseCoopers LLP, look at current tax policies for incentivising the real estate and construction industries into going greener
Philip Fisher, Tax Partner, Chantrey Vellacott DFK, reports on the impact on SMEs of some of Gordon Brown's most controversial Budget provisions
Charles Beer, Head of Real Estate Tax at KPMG, looks at the key issues in the Budget relating to property
Gary Hull, Director of employment solutions at PricewaterhouseCoopers LLP, looks at the employment-related issues covered in this year's Budget