Concluding our series on capital gains relief, Hilary Barclay, Solicitor, Corporate Tax Group, Macfarlanes LLP, discusses the no gain, no loss basis for intra-group disposals and related provisions
Brian Jones, HMRC Assistant Director, Tax Law Rewrite Project, describes two rewrite Bills recently published for consultation
In the first of a series of articles on the issues facing SME employers in a recession, Stuart Stroud, Senior Consultant, Employer Services, Vantis, covers employee benefits
As part of Allen & Overy LLP's series on finance in the current climate, Anita Anand and Lydia Challen, of Allen & Overy LLP's tax group, discuss some of the issues arising on an international restructuring
Pete Miller writes about some more recent tax cases that have taken his interest
In the third in our series on 'Tax in turbulent times', James Thurgur and Charles Havisham of KPMG LLP look at the dramatic impact current market conditions are having in the world of transfer pricing