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
Martin Dane, Director VAT Services, BDO Stoy Hayward, points out how important it is to identify the VAT position in partnerships
Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, Tax Adviser to the firm's OMB clients, discuss the tax issues to consider when forming a partnership as a start-up
Fiona Talbot, Senior Tax Manager, of the Entrepreneurial Companies and Private Client team at PricewaterhouseCoopers looks at the impact of Schedule 22 on the Private Equity Industry
Richard Turnor, Partner, and Phillippa Wilkie, Associate, Allen & Overy LLP, describe partnerships in the international context
Peter Kempster, Nabarro Nathanson, and Deputy President of the Chartered Institute of Taxation, our Guest Editor for this special issue, examines partnerships as business vehicles and introduces the issue