Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, Tax Adviser to the firm's OMB clients, discuss the tax issues to consider when forming a partnership as a start-up
Peter Kempster, Nabarro Nathanson, and Deputy President of the Chartered Institute of Taxation, our Guest Editor for this special issue, examines partnerships as business vehicles and introduces the issue
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