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
Gregg D Lemein, Stewart R Lipeles, John D McDonald and Jefferson VanderWolk, Partners, Baker & McKenzie, write on the new US legislation on tax-advantaged repatriation of foreign earnings
David Blumenthal, Partner, Dewey Ballantine, reports on Tolley's Tax Planning for Company Reorganisations conference, held in November 2004
Robert Kent, tax partner, and Peter Cosmetatos, senior associate, of Freshfields Bruckhaus Deringer, discuss the use of offshore unit trusts as vehicles for holding UK real estate
Gregg D Lemein, Stewart R Lipeles, John D McDonald, Jefferson VanderWolk, Partners, Baker & McKenzie, write on the new US legislation on tax-advantaged repatriation of foreign earnings
Les Beckett, xxx, xxx and President of the ATT, highlights the necessity for keeping accurate business records