John Endacott, Winter Rule, asks whether the new CGT rules will act as a disincentive to entrepreneurs and if so, by how much
In the second of a two-part article, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and how it impacts on offshore trusts and companies
In the second of two articles, Colin Hargreaves, Paul Davison and Sarah Perfect, Freshfields Bruckhaus Deringer, continue to examine how Sharia financing rules may apply more widely than expected
Roger Muray, Ernst & Young LLP, welcomes the principles-based drafting approach in the draft provisions dealing with 'Financial Products Avoidance', but asks whether the current drafts meet with that ideal
Martin Wilson of The Capital Allowances Partnership LLP comments on the Government's latest response on the proposed changes to the system of capital allowances
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP review HMRC's 2007 Departmental Autumn Performance Report
Continuing our series of basic informative articles, in the second of two articles, Graeme Blair, Tax Director, BDO Stoy Hayward LLP, considers the commercial consequences of using a Limited Liability Partnership
Roger Muray, Ernst & Young LLP, discusses the recent amendments to the Disregard Regulations and asks if there is any reason why UK-based multinationals should not make a new election
Patrick Cannon examines the recently announced proposals for a full SDLT charge on the sale of SPVs owning residential property