David Nickson, Tax Partner, Ernst & Young LLP, continues our examination of the tax system by looking at our current relationship to the EC Treaty and suggesting alternatives
Heather Glass, Corporate Tax Consultant, and Elspeth Orcharton, Partner, Ernst & Young LLP, discuss the tax issues arising from PFI
Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK
Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector
Jonathan Vines, Partner and Mon Ullah, Assistant Manager in KPMG's International and Finance Tax Group, discuss the proposals in respect of leasing
Chris Morgan, Partner in charge, and Jonathan Bridges, Manager, KPMG's EU Group, consider the proposed changes in the Condoc to the existing transfer pricing and thin capitalisation legislation
David Cruickshank, Head of Tax, Deloitte & Touche, feels that we should meet the challenge of Europe at the European level
David Evans, Director in Ernst & Young's International Tax Services Group and Head of Ernst & Young's EU Tax Group, gives us an overview of the Corporation Tax Reform consultation paper
Paul McCarthy, Partner and Jan Evans, Professional Support Lawyer, Allen & Overy, look at some changes to the Inland Revenue's guidance on Part 7 IT(EP)A and highlight some continuing concerns
Tim Ambrose, President of The Chartered Institute of Taxation, and Partner with PricewaterhouseCoopers, Aberdeen speculates on how he would like to improve the tax law