Chris Llallemand, of Akerman Limited, reports on two CIoT Commerce & Industry Group meetings with Inland Revenue International, held on 22 September and 13 October 2004
Recognising the importance of accounting concepts for tax professionals, Gillian Wild, Director, and Iain Hill, Director, PwC, discuss the realities of the narrowing gap between IFRS and UK GAAP
Stephen Edge, Slaughter and May, provides us with his reflections on Mawson and Scottish Provident
Cliona Murphy, Tax Director, Deloitte & Touche LLP, discusses the impact of the introduction of SDLT on reconstructions and the effective creation of two separate stamp tax regimes
Nigel Eastaway, Senior Tax Consultant, Chiltern plc, reviews Extracting Profit from the Family Company by Roger Jones; Published by LexisNexis; 28pp; price £25
Philip Martin once again provides us with his very personal opinions. In this article he looks at the Revenue's 'amnesia' as regards challenges under EC Law
Aidan O'Carroll, National Head of Tax, Ernst & Young, considers what the Pre-Budget Report can tell us about future corporate tax trends
Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions
Stephen Edge, Slaughter and May, discusses the announcement in the Pre-Budget Report of a review into the way in which financial traders are allowed to claim relief for foreign tax credits
Charles Beer, Tax Partner, KPMG, comments on the property aspects of the Pre-Budget Report