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CORPORATION TAX


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

Personal tax avoidance
 

Richard Alderson and Simon Wilks, PricewaterhouseCoopers LLP, look at how the new Business Payment Support Scheme has been received by business and how to have a successful conversation with HMRC

In the first in a new series on 'Tax in turbulent times', Jill Storey and Martin Landells of KPMG LLP look at how employers can make effective use of share incentives and other tax-efficient reward structures

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