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
Robert Guarnieri and Ian Hobson, of Ernst & Young, consider the new certification requirement
Continuing our series of basic informative articles, Amanda Sullivan, BA CTA (Fellow) TEP, Expatriate Tax Writer and Trainer, outlines the rules that apply in taxing the earnings of expatriate employees