John Moore and Reena Malde, Deloitte & Touche LLP, provide a brief overview of research and development allowances for companies considering claims in the light of experience on the definition of R&D
Continuing our series of basic informative articles, Peter Hewitt and Aneesa Baig, Ernst & Young LLP, consider the pros and cons of the new VAT Directive which replaces the First and Sixth Directives
Continuing our series of basic informative articles, Cheryl Sacks explains winding up a company
Mark Whitehouse, Tax Litigation, Reynolds Porter Chamberlain LLP, looks at some significant ECJ decisions that have an impact on the UK's relations with non-EU Member States
Peter Cussons, International Corporate Tax Partner, PricewaterhouseCooper LLP, looks at the key legal tenets of an internationally competitive tax system
The Societas Europaea brings European mobility to corporate entities. Anne Fairpo, Director, Business Tax Group, Rawlinson Hunter, asks if the European tax regimes allow an SE to move in fact?
Bill Dodwell, Tax Partner, Deloitte, introduces this special issue on UK competitiveness
Bill Dodwell, Tax Partner, Deloitte, wonders whether the UK will become a holding location for overseas multinationals