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CORPORATION TAX


Hui Ling McCarthy, Barrister at Gray's Inn Chambers, reviews this year's Tax Journal Conference on The Future of UK Tax: Tax Policy and Practice in the Changing Economic Climate, held on 24 June

Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world

Jenny Doak, senior associate at Freshfields Bruckhaus Deringer LLP, considers the provisions in Finance Act 2009, Sch 12 which extend the ability of groups to reallocate capital losses and gains

Continuing our series of basic informative articles, John Davison, Grant Thornton, Sydney, provides as an outline of the Australian taxation system

Ashley Greenbank, of Macfarlanes LLP, reviews the new rules for distributions of a capital nature

John Whiting, recently appointed Tax Policy Director of the Chartered Institute of Taxation, reflects on the announcement of the cessation of the Tax Law Rewrite Project

Alex Cole of Latham & Watkins explains the changes to the late-paid interest rules as a result of the Finance Bill and its effect on tax

Continuing our series on tax accounting, Toni Dyson and Claire Plant, of Bourne Business Consulting LLP, discuss the differences between the various accounting standards in accounting for deferred tax

Rosemary Blundell, National Tax Director of Mazars LLP, explains why international groups should hold on to the transitional CFC exemption for holding companies

Capital allowances: anti-avoidance
 
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