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CORPORATION TAX


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

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

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