Steve Edge, Slaughter and May, looks at the consequences of HMRC's recent press release on a breach of the financial covenants set by an Advance Thin Capitalisation Agreement
Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a post-Finance-Bill update on the changes to residence and domicile
The following titles were featured in 'Tax Publications' in The Tax Journal, Issue 925, 17 March 2008 and further details of these books can be found in that issue.
Sara Luder of Slaughter and May looks at the implications for the UK of the decision taken by Shire plc to introduce a new non-UK-tax-resident holding company
David Woodward, Tax Director and Harinder Soor, Tax Senior Manager of KPMG's Capital Allowances Advisory Services group comment on the Integral Features legislation included in the Finance Bill
Cleft SA's UK expansion benefits from Belgian tax breaks
David Cobb, Partner, and John Moore, Director, in Deloitte's R&D Tax Services Group summarise the changes to the R&D tax relief and vaccine research relief detailed in the 2008 Finance Bill
James Bullock, McGrigors LLP, looks at the implications of measures proposed in the Budget and Finance Bill 2008 affecting compliance, investigations and litigation
Martin Rybak and Jo Myers, both Senior Consultants on Ernst & Young's Transfer Pricing team within International Tax Services, assess HMRC's developing approach to intra-group financing arrangements
Paul Aplin, tax partner with AC Mole & Sons and Chairman of the ICAEW Tax Faculty, looks at the tax issues for SMEs in the Budget