Philip Lewis, Tax Director from KPMG in the UK (and Guest Editor), sets the scene for the summer's consultation on life assurance taxation
Alan Dolton, Editor of Tolley's Tax Cases, describes the House of Commons Report Stage and Third Reading debates on the Finance Bill
Members of the KPMG Insurance Tax Team and Nick Morrell, Oxford Actuaries and Consultants, discuss the five strands of the Life Tax Technical Consultative Document
Guest Editor, Philip Lewis, of KPMG in the UK, introduces this insurance special edition
Hartley Foster and Martin Caplice from the Tax Investigations and Disputes Team at DLA Piper, comment on Madeley & Finnigan v HMRC
Craig Thomson, senior manager, Deloitte's Tax Risk & Resolution Group discusses the recent Special Commissioners' case of Jade Palace v HMRC
David Blumenthal, Tax Partner, Dewey Ballantine, describes the anti-avoidance rules on both sides of the Atlantic
Mark Schofield, Tax Partner, and Eric Peden, Tax Senior Manager, both of PricewaterhouseCoopers LLP in London discuss limitation on benefits and treaty qualification rules under the UK/US tax treaty
Anneli Collins, UK Tax Partner, and Jim Sams, US Seconded Partner, KPMG in the UK, highlight some of the principal issues faced by a UK group doing deals in the US
Martin Barrow, US manager, KPMG in the UK, and Elliott Gingell, UK senior manager, KPMG in the US, outline the practical considerations surrounding inbound investments to the UK