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CORPORATION TAX


Alison Morris, Associate at Eversheds LLP, looks at proposed changes to land remediation relief

Kelly Sizer, Technical Officer for the Low Incomes Tax Reform Group (LITRG), reports on developments in HMRC's management of tax debt

Patrick Cannon considers what effect the recent alterations in HMRC's Capital Gains Tax Manual might have on SDLT reporting and payment in relation to goodwill

Manufactured interest
 

Ian Sandles, of Nomura, looks ahead to the key tax issues facing the banking sector in 2009

Martin Wilson, of the Capital Allowances Partnership LLP, comments on HMRC's latest pronouncements on capital allowances including guidance on the integral features regime introduced by FA 2008

Continuing our series of articles on EC tax law, Dr Tom O'Shea, Lecturer in Tax Law, Centre for Commercial Studies, Queen Mary, University of London, explores discrimination

Interest rates
 

Kate Willis, Secretary of the STPG, reports on two SDLT case studies

Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, chooses a suitable holding company location for an expanding multinational

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