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
Chris Reece reports back from the Oxford University Centre for Business Taxation's recent conference on tax avoidance and adds his personal comments
Peter Cussons, tax partner, PricewaterhouseCoopers LLP, provides an update and overview of the major developments in the foreign profits draft legislation since publication of the Finance Bill
Continuing our series of basic informative articles, Amanda Sullivan outlines the rules that apply for employee compulsory and voluntary National Insurance contributions (NICs)
Alan Dolton, editor of Tolley's Tax Cases, concludes our summaries of the Public Bill Committee debates on the Finance Bill
Stephen Edge, of Slaughter and May, makes some constructive suggestions on how the UK CFC regime should be conformed with EU fundamental freedoms