Continuing our series of basic, informative articles, Rupert Shiers and Carl Pastars, solicitors in the Tax Litigation team at McGrigors, explain the legal nature and UK taxation treatment of partnerships
Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)
Continuing our series on legal concepts aimed at those working in tax, John Quigley, Head of the Employment Department at Lawfords Solicitors, looks at contracts and staff handbooks
With the disclosure rules in place from 1 August, Chris Tailby, on behalf of Customs, highlights the need for realistic evaluation of the 'main purpose' test
John Hayward, Pension Consultant, gives his views on the current debate on tax avoidance
John Hayward, Pension Consultant, writes on Tolley's Tax Planning For Wealthy Clients conference held on 24 June
Chris Morgan, partner in charge and Jonathan Bridges, tax manager, KPMG EU tax group, discuss the ramifications of two recent ECJ cases concerning tax discrimination
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill Debates
Simon Sweetman, Independent Tax Consultant and FSB representative, joins the current debate on tax avoidance
David Blumenthal, Tax Partner, Dewey Ballantine, reports on an IFA technical meeting on current tax issues in securitisation