Hartley Foster, Head of Tax Litigation, and Aileen Barry, Director, National Tax Investigations, DLA LLP comment on the direct tax and VAT schemes disclosure regime in Finance Act 20041
The debate about how best to handle tax compliance usually revolves around two options: insourcing and outsourcing. Conrad Young pleads the case for a more intelligent and flexible approach
Richard Collier-Keywood, Head of Tax at PricewaterhouseCoopers, responds to Nick Macpherson's article on tax policy-making under O'Donnell
Simon Swann, solicitor at Ashurst, reviews some of the changes made to the SDLT regime in 2004 in an attempt to curb avoidance
Sharron Carle, Senior Manager at Premier Strategies Ltd and Head of Stamp Taxes at Tenon Group plc, offers further insight into the new SDLT provisions applying to partnership transactions
David Nickson and Michelle Gilbert of Ernst & Young ask whether the UK should follow the example of the US and take more of an interest in the legislative process
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, in a series of articles on the LITRG's work, discusses the role played by the Group in Finance Bill debates in Parliament
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at how tax should be embedded in the business model
Continuing our series on legal concepts aimed at those working in tax, John Quigley, Head of Employment Department at Lawfords Solicitors, covers termination of employment
Recognising the continuing importance of accounting concepts for tax professionals, Stuart Collins, Partner, PKF, looks at the accounting pitfalls when converting a partnership into an LLP