David Blumenthal, Partner, Dewey Ballantine, reports on the LexisNexis Tolley Corporation Tax 2006 Conference, which was held on 25 September 2006
There may be a gaping hole (or two) in the NIC rules on share incentives that stems from anti-avoidance action and incomplete attempts at harmonisation of tax and NIC rules. David Heaton explores the arguments
Christopher Sanger, Head of Tax Policy at Ernst & Young, peruses the menu of options produced by the Tax Reform Commission
Mark Hoban MP, a Conservative Treasury Spokesman, discusses the report of the Tax Reform Commission set up by George Osborne
Charles Elphicke, Partner, Mayer, Brown Rowe & Maw LLP, provides an overview of UK REITs and explains the conditions a company must meet to attain REIT status
Richard Carson, Slaughter and May, considers what's left of the old equipment leasing regime and how it has changed
Matthew Hutton, Chartered Tax Adviser and Lecturer and Writer on SDLT, discusses the regime for partnerships as revised by the Finance Act 2006
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, partners in The Capital Allowances Partnership, outline the most often claimed capital allowance: plant & machinery allowances
Liesl Fichardt, Special Counsel, Corporate Tax, Dorsey & Whitney, takes a closer look at dividend taxation