Chris Morgan, Head, and Jonathan Bridges, Senior Manager, KPMG's International Corporate Tax Group, comment on the Court of Appeal's decision in the long-running M&S EU group relief case
Following the recent articles on private equity, Anton Hume & Nick Drizen explore in more detail the new 'acting together' transfer pricing provisions and how to maximise planning opportunities within the new regime
David Boneham of Deloitte describes the corporation tax treatment of property derivatives under the derivative contracts rules.
Philip Broadley, The Hundred Group and Richard Collier-Keywood, PricewaterhouseCoopers,1 report on the findings of The Hundred Group's survey of its members' UK tax bills
In the second of two articles on simplifying treasury tax compliance, Roger Muray, tax partner, Ernst & Young LLP, outlines a second election designed to simplify tax compliance for hedging transactions
2006 saw significant activity but the key tax issues for UK plc remain unsolved. Joy Svasti-Salee, Head of International Tax, Grant Thornton UK LLP, considers what improvements are needed
In the second of two Back to Basic articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, discuss the main tax issues for the private equity house and lenders
Continuing our series of basic informative articles, in the first of two articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, look at the tax issues for managers
Michael Devereux summarises some of the main elements of the Oxford University Centre for Business Taxation's report on the deductibility of interest for UK corporation tax
Anthony Davis, tax partner in Gide Loyrette Nouel's London office, takes a look at the new regulations and HMRC guidance on the taxation of securitisation companies