Mark Whitehouse, Tax Litigation, Reynolds Porter Chamberlain, discusses the proposals to extend the tax disclosure regime to NIC
In the second of two articles on simplifying treasury tax compliance, Roger Muray, tax partner, Ernst & Young LLP, outlines a second election designed to simplify tax compliance for hedging transactions
2006 saw significant activity but the key tax issues for UK plc remain unsolved. Joy Svasti-Salee, Head of International Tax, Grant Thornton UK LLP, considers what improvements are needed
In the second of two Back to Basic articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, discuss the main tax issues for the private equity house and lenders
Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, reviews this semi-mature tax against what we might have expected and asks where SDLT will go next
Anthony Davis, tax partner in Gide Loyrette Nouel's London office, takes a look at the new regulations and HMRC guidance on the taxation of securitisation companies
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, of the The Capital Allowances Partnership LLP, discuss common misconceptions about plant & machinery capital allowances
Richard Clarke, tax director at PricewaterhouseCoopers LLP, reviews HMRC's annual report for 2005/06
Gary Hull, director of employment solutions at PricewaterhouseCoopers LLP, looks at the few employment-related issues that were covered in the Pre-Budget Report 2006 and reflects on one or two areas that were not
HMRC has published for consultation draft clauses arising out of its work to develop a new administrative framework for the main taxes. This article by the team responsible for the publication discusses some of the issues