John Henshall and Miles Unwin, Partner and Senior Manager with Deloitte, consider whether UK transfer pricing legislation can apply to transactions between two companies with common shareholders
Nigel Doran, partner in the corporate tax group at Macfarlanes LLP, considers the decision in Sempra Metals Ltd v HMRC on the taxation of payments to and from employee benefit trusts
Doug Sinclair, Senior Manager of Horwath Clark Whitehill's Investigations and Employers Advisory Group, sets out HMRC's focus on Labour Providers
In the second of a two-part article, Richard Rolls and Alison Hughes, KPMG LLP, look at how the Finance Act 2008 will affect share incentives for internationally mobile employees
John Cullinane, Tax Partner, Deloitte, gives us his personal thoughts on some recent academic views on who really pays corporation tax
Peter Rayney, BDO's National Tax Technical Partner says that The Court of Appeal judgment in Johnston Publishing raises more questions than it answers
Roopa Aitken, International Tax Partner, Grant Thornton, comments on the Vodafone 2 High Court victory