David Nickson, Partner, KPMG Europe LLP, introduces the first in a series of articles which will look at how tax policy and practice must change to keep pace with a changing world
Continuing our series of basic informative articles, Caroline Austin, Tax Partner, and Sue Harrison, Tax Manager, KPMG LLP, look at some of the main tax issues when UK-resident companies merge business interests
Robert Kent, Partner, Freshfields Bruckhaus Deringer, looks at what Robert the discussion document 'Taxation of the foreign profits of companies' has to say about possible changes to the taxation of foreign portfolio dividends
Steve Camm, head of PricewaterhouseCoopers LLP tax investigations, takes stock after the first workshop on the condoc 'Modernising Powers, Deterrents and Safeguards — a new approach to compliance checks'
Ken Almand, Senior Transfer Pricing Consultant, and Gary J Mills, Director of Transfer Pricing, Ernst and Young's Transfer Pricing Group, examine proposed changes to the UK transfer pricing environment
Ray McCann, senior manager, and Simon Wilks, partner, of PricewaterhouseCoopers LLP explore the National Audit Office's report into the management of large business corporation tax
Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, continues his diary by examining the complex issues that can surround the seemingly straightforward incorporation of a foreign branch
Michael Anderson, Special Counsel, Dorsey & Whitney, considers the decision of the House of Lords in Sempra Metals and its possible implications
Donald Drysdale, Assistant Director of Tax at ICAS and Chairman of Tax Automation Ltd, considers how XBRL will impact on tax risk management
Steven Bone and Martin Wilson of The Capital Allowances Partnership LLP comment on the latest proposals for changes to capital allowances on fixtures