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
Hartley Foster, DLA Piper Rudnick Gray Cary UK LLP, comments on the decision of the House of Lords in Pirelli Cable Holding NV v HMRC [2006] UKHL 4
Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers some of the major UK income tax issues and pitfalls relating to share benefits for internationally mobile employees
Hartley Foster and Michael Anderson, DLA Piper Rudnick Gray Cary UK LLP, comment on the decision of the Court of Appeal in NEC Semi-Conductors Ltd and Others v HMRC [2006] EWCA Civ 25
In the first of two articles John Hayward, pension consultant, looks at what companies need to do in anticipation of the new pensions regime
In this second part of a two-part article John Lindsay, Linklaters, considers the accounting and tax treatment which can apply for investors in convertible and exchangeable securities
In a two part article John Lindsay, Linklaters, considers the tax and accounting treatment for convertible and exchangeable securities for accounting periods beginning on or after 1 January 2005
Christian Ehlermann, Tax Partner, Munich, and Katja Nakhai, Senior Tax Manager, Deloitte, consider the ECJ's decision on cross-border loss relief in Marks & Spencer and the impact the decision will have in Germany
Gillian Wild, Tax Director, PricewaterhouseCoopers, reflects on where we stand on the first anniversary of the introduction of IFRS and asks what the future may hold