Nigel Eastaway, Senior Tax Consultant at WJB Chiltern plc, gives us his personal opinion on where we are now
John Whiting, tax partner with PricewaterhouseCoopers and a former President of the Chartered Institute of Taxation reviews Tolley's Tax Digest — Extracting Profit From The Family Company by Andrew Hubbard
Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
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