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CORPORATION TAX


John Whiting, Tax Partner, PricewaterhouseCoopers, and a past President of the Chartered Institute of Taxation, tests the strength of the Budget wind for employers and finds that there was no need to take shelter this time

Bill Dodwell, Tax Partner, Deloitte in London, discusses how the Budget impinges on multinationals

Angela Lazda, tax partner at Horwath Clark Whitehill, examines whether the Chancellor's Budget will have any effect on small businesses

Christopher Sanger, Partner, Ernst & Young, and former HM Treasury adviser, looks at the business tax announcements to see how this Government's actual reforms compare to its stated policy aims

Martin Benson, Partner, Baker Tilly, discusses the ongoing saga of tax and NIC harmonisation

A selection of items from the corporate section of Ernst & Young's 2005 Budget Alert make it clear that the emphasis this year was strongly on combating avoidance, both real and perceived

David Pett of the Pinsent Masons Share Plans team looks at some issues currently of interest to share plan practitioners

Jim Yuill, senior NIC consultant with Chiltern PLC, looks at how employers can reduce the chances of the Revenue asking questions about their year-end NIC returns

Chris Morgan, Head of KPMG's EU Tax Group, and Jonathan Bridges, Senior Manager in KPMG's EU Tax Group, outline how EU claims are now being extended to EU/non-EU transactions

Mark Baldwin, Tax Partner, Macfarlanes, discusses the recent announcement from the Inland Revenue which will have a significant impact on private equity debt

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