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CORPORATION TAX


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

Pete Miller, Tax Director at Ernst & Young, discusses corporate changes in the Budget

The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics

Paul Hotchkiss, Senior Tax Manager, KPMG, reviews Taxation of Foreign Domiciliaries, 4th Edition by James Kessler QC; Key Haven Publications plc; price £125.00; 841pp; ISBN 1-901614-26-3

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