Aileen Barry of DLA Piper Rudnick Gray Cary UK LLP explores the nature of the schemes utilised by Mr Ian Leaf and what made the schemes in the eyes of the jury, 'fraudulent trading'.1
Derek Leith, Head of Oil Taxation, Ernst & Young, describes the changes to the taxation regime for oil and gas companies in the Pre-Budget Report
Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
Charles Beer, Tax Partner, KPMG, outlines the main tax announcements for the property industry
John Whiting, tax partner with PricewaterhouseCoopers, reviews the tax changes announced in last week's Pre-Budget Report that impact the employer and employee and for once finds little to worry about
Pete Miller, Corporate Tax Director, Ernst & Young, reports on the corporate changes in Pre-Budget Report 2005
Philip Fisher, Employee Benefits Partner at Chantrey Vellacott DFK, considers the likely impact of the Pre-Budget Report on SMEs
Jonathan Cooklin, Tax Partner, and Laurent Sykes, Tax Associate, Freshfields Bruckhaus Deringer, both solicitors and chartered accountants, provide a basic introduction to hedge accounting under IAS 39
Karen Hughes, corporate tax partner, Lovells, discusses the practical implications of the new loan relationships and derivative contracts 'degrouping' charges
Dave McKenna, Senior Communications Manager, Large Business Service, describes the rationale behind the formation of the new Large Business Service