Colin Clavey and Siân Morgan, Ernst & Young's Tax Effective Supply Chain Management and Transfer Pricing group, discuss the draft legislation setting out a revised basis of charge for corporation tax for non-resident companies
Claire Treacy, Senior Manager, and Shakila Kauser, Assistant Manager, from KPMG's Real Estate Tax Group, identify the vehicles currently available to facilitate investment in UK real estate
Stephen Camm and Tim Brown, from PricewaterhouseCoopers' tax investigations business look at recent developments
Peter Stokes, insurance tax partner, Ernst & Young, explains and comments on the proposed changes to life insurance taxation that were announced recently
Nigel Doran, tax partner at Macfarlanes, discusses the final implications of Mansworth v Jelley for UK resident employees as well as inbound expatriates
In this article, Paul McCarthy, partner, Jeremy Edwards and Jonathan Fletcher Rogers, members of Allen & Overy's Incentive Group, consider the new legislation restricting corporation tax deductions to employee benefit trusts. They also look at the reasons why the legislation may have been introduced and the likely impact that the new legislation will have on the use of employee benefit trusts
The Mainprice family are once again in agreement. H H Mainprice and Clare Mainprice give their comments on the current debate on VAT avoidance arrangements
Nigel Doran, tax partner at Macfarlanes, points out that the recent substantial shareholding legislation needs clarifying
Alan Dolton, Editor of Tolley's Tax Cases, reviews some of the most significant decisions reached in 2002