Jo Myers and Ken Almand, both Senior Consultants on Ernst & Young's International Tax Services team, assess HMRC's proposed new approach to pre-filing agreements in potential thin capitalisation cases
Continuing our series on the environment, John Manning and Emma Ormond, from the PricewaterhouseCoopers LLP environmental tax and regulation team look at the tax implications of 'going carbon-neutral'
Nick Udal and Allan Cinnamon, BDO Stoy Hayward, provide us with up-to-date information on the preferred European holding-company location, and the wider international tax implications
Alan Dolton, Editor of Tolley's Tax Cases, summarises the first day of the Committee of the Whole House debate on the Finance Bill
Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
Paul Matthews, Director and UK corporate tax compliance leader, PricewaterhouseCoopers LLP, looks at how compliance is changing and how new technologies are helping companies meet new compliance demands
Richard Rolls of KPMG LLP (UK) considers deferred share plans as a tax-efficient alternative to unapproved share options
John Endacott, Tax Partner at Winter Rule and Chairman of the SME Tax Committee of the Tax Faculty of the ICAEW reviews the business tax implications of the final report of the Lyons Inquiry
Neil Swift, Assistant Solicitor in Peters & Peters' Fraud and Regulatory Department, provides an overview of the proposed changes to HMRC's Investigation Powers contained in the Finance Bill 2007
Continuing our series on the environment, John Manning and Richard White, PricewaterhouseCoopers LLP, look at current tax policies for incentivising the real estate and construction industries into going greener