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
Continuing our series of basic informative articles, Marilyn McKeever, Senior Solicitor, Berwin Leighton Paisner, outlines the tax rules which apply to non-UK domiciled individuals
Paul Harris, Senior Tax Manager, Ernst & Young, looks at how an EU recommendation may effectively allow SMEs to set losses in one Member State against profits in another EU country
In this article Peter Cussons, PricewaterhouseCoopers LLP, focuses on tax avoidance disclosure (TAD) and the SA Dangeville case relating to unlawful tax collection and the first protocol protection of property rights
Gary Ashford, tax investigations senior manager, Grant Thornton, discusses taxpayers' rights and responsibilities during enquiries
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Maurice Parry-Wingfield, Tax director in Deloitte's Tax Policy Group, analyses the Special Commissioners' findings in Noved and discovers they make a significant contribution to the meaning of company distributions
Chris Scott of KPMG examines the challenges faced by businesses if the proposals by HMRC and Companies House to bring forward the filing date for CT self-assessment returns are to be adopted