Mark Schofield and Harry Manisty, PricewaterhouseCoopers LLP, consider some of the practical implications for tax teams if the world embraces a substantial shift to green taxes
In the last of our series on SMEs, Peter Davies, of Vantis plc, explains how to make the most of tax- and NIC-free benefits and expenses
Melanie Dawes, Director General of Business Tax and previously Director of the Large Business Service, discusses HMRC's approach to business customers
Marcus Rea, head of Deloitte's Reorganisation Services Tax team, discusses the key tax issues facing an administrator in a pre-packaged insolvency
Timothy Lloyd, former head of group taxation at Woolworths Group, gives his personal inside experience of administration
David Boneham of Deloitte describes the corporation tax treatment of debt equity swaps
Andy Newsome, Tax Partner, Deloitte LLP, introduces this special edition focusing on corporate reconstructions