In the first of three articles, Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the development of the Ramsay principle since the seminal decision in BMBF/SPI
In the first of a new series of policy articles, Chris Sanger, of Ernst & Young, looks forward to the Budget and expects to see some hard decisions being made
Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world
Richard Rolls and Alison Hughes of KPMG consider the tax implications of bonus deferrals and clawback arrangements
Chris Bates, tax partner, and Judy Harrison, senior associate, Norton Rose LLP, discuss changes to the tax treatment of preference shares
Toby Price, a tax director in Real Estate at Deloitte LLP, says that the question of control can dominate in matters of SDLT group relief
Anne Redston, Visiting Professor at King's College, continues the debate on the Guardian's 'Tax Gap' series on tax avoidance
Chris Reece, brings us more VAT Tribunal summaries. This week he covers 20938–20960. These are up to date to 4 March 2009
Patrick Cannon looks at the application of Ramsay in SDLT and the use of reliefs for alternative finance structures