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
The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006
Andrew Hickman, transfer pricing partner, KPMG, London, looks at the activities of the EU Joint Transfer Pricing Forum and asks what they mean for the UK
Anneli Collins and Paul Cooper, partners in KPMG´s M&A Tax group, look at the implications for M&A work of the Special Commissioners´ decision in Johnston Publishing
Philip Moss, Partner, and Tracey Rutland, Associate, Osborne Clarke, discuss termination payments and how they are taxed
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, partners in The Capital Allowances Partnership, explain plant and machinery capital allowances for fixtures