Ross Wilkinson and Warren Howells, director and senior consultant, respectively, of Chiltern plc's corporate tax team, analyse the Advocate-General's Opinion on the Cadbury Schweppes case at the ECJ
Some two years since it was launched, the disclosure regime is about to undergo a major extension, as Richard Collier-Keywood, UK head of tax for PricewaterhouseCoopers LLP, explains. But will it work effectively?
Jonathan Vines, partner and James Boyd, senior manager, KPMG LLP, outline the new leasing rules including some example computations
Philip Broadley and Richard Collier-Keywood explain how PricewaterhouseCoopers Total Tax Contribution framework is being used by The Hundred Group and outline future developments
Anne Fairpo, Director, Rawlinson & Hunter, contrasts the R&D tax incentives available in several OECD countries with those available in the UK
Andrew Loan considers HMRC v Salaried Persons Personal Loans Ltd
Mike Sufrin, Director of Tax at Rolls-Royce, makes a plea for the simplification of the UK corporate tax regime
Alan Thomson, Senior Charities Tax Consultant and Peter Ladanyi, Senior VAT Consultant at Chantrey Vellacott DFK review the recent Budget from a charity's perspective
Patrick Cannon, Barrister of 15 Old Square, Lincoln's Inn, reviews the Budget announcements on SDLT and stamp duty
Budget 2006 didn't contain many employer-related issues but, as John Whiting and Gary Hull, PricewaterhouseCoopers LLP, explain, they did generate some noise