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
Peter Cussons, Tax Partner, PricewaterhouseCoopers LLP, reviews the recent announcement from Treasury on the taxation of foreign profits proposals, examining what 'unbundling' the three-year discussion will really mean
Steve Jacob, Associate Director, Vantis, introduces a series of articles aimed at providing business advice to SMEs. This week he covers tax planning on a daily basis
Richard Harbot, Associate, Berwin Leigton Paisner, looks at the four main structures used to facilitate a demerger and their treatment for tax purposes, focusing in particular on the Section 110 Scheme
Charles Goddard, Partner, Corporate Tax, and Simon Thomas, Associate, Restructuring and Insolvency, Berwin Leighton Paisner LLP, consider the tax liabilities of a company arising in the course of an insolvency process
Sarah Gatehouse and Jonathan Shaw, associates in the Corporate Tax Group at Berwin Leighton Paisner LLP, provide a broad overview of the various tax issues arising from a corporate insolvency