Ken Almand, Senior Transfer Pricing Consultant, Ernst & Young Transfer Pricing Group, summarises the key findings from Ernst & Young's biennial transfer pricing survey with particular focus on the UK
In the first of two articles, Robert Hartley and Greg Sinfield, of the Lovells Tax Disputes Practice, present the evidence of HMRC's changing relationship with large businesses
HMRC has issued updated guidance in respect of how the late-night taxi tax exemption should be interpreted. Jim Boylan and Jon Braid of Ernst & Young review the implications for employers
Keith M Gordon, Barrister, takes a closer look at HMRC's power to raise discovery assessments and at the restrictions that might apply in the corporation tax self-assessment rules
Martin Wilson of The Capital Allowances Partnership LLP provides us with his analysis of the Special Commissioner's decision in JD Wetherspoon plc v HMRC
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