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
John Connors, Director, Large Business and Employers Customer Unit, explains HMRC's plans with regards to larger businesses
Sara Luder of Slaughter and May looks at the new tax arbitrage rules in Finance (No. 2) Act 2005
Tim Ambrose, Past President of the CIOT, discusses the Scottish Court of Session finding against William Grant & Sons Distillers Ltd by 2-1, now going on to the House of Lords for finality
Continuing our series on legal concepts aimed at those working in tax, Suzanne Gill, Partner, and Martin Bogie, Solicitor, of McGrigors cover property investment vehicles
Steve Edge and Sara Luder of Slaughter and May consider some of the tax issues that arise when a listed company wants to return surplus funds to its shareholders
Mathew Oliver, Lawyer at Lovells, discusses the proposed changes to the taxation of leased plant and machinery as set out in the latest Technical Note published by HMRC on 21 July
David Blumenthal, Tax Partner, reports on Tolley's UK Taxation Summit held on 24 May 2005