Kit Dickson, of KPMG in the UK's European Tax Practice, considers the implications of the European Court of Justice's (ECJ) ruling in Amurta
Mathew Oliver, Tax Partner, and Ingrid Toth, Tax Associate, Bird & Bird, consider the changes to the deduction of tax at source rules for royalties
Steve Edge of Slaughter and May assesses progress during Labour's tenure of office in the great tax reform project
Michael A DiFronzo, Deputy Associate Chief Counsel (International), IRS, continues our series from the IRS on US matters which concern the UK. Edited by Donald L Korb, Chief Counsel, IRS
Continuing our series of basic informative articles/insolvency series, Philip Ridgway, Barrister, in the third of three articles, discusses the basics of insolvency law as it might affect a receiver
Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update including details of the pensions aspects of the recent Pre-Budget Report
Kelly Hayworth, from the Low Incomes Tax Reform Group (LITRG), summarises the LITRG's review of the PBR 2007 and looks at what lies ahead for low income taxpayers
John Manning and Emma Ormond, from the PricewaterhouseCoopers LLP environmental tax and regulation network, consider the green elements of the Chancellor's Pre-Budget Report 2007
David Cohen, Partner, Norton Rose LLP, discusses the impact on employee share schemes of radical changes to capital gains tax announced in the Pre-Budget Report 2007
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, meets a Belgian about to set up a manufacturing business in the United Kingdom