Continuing our series of basic, informative articles, Rupert Shiers and Carl Pastars, solicitors in the Tax Litigation team at McGrigors, explain the legal nature and UK taxation treatment of partnerships
David Nickson, Partner, and Pete Miller, Director, Ernst & Young LLP, ask if there are too many black holes in the legislation applicable to corporate partnerships
Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)
John Lindsay, Linklaters, highlights a new pitfall which has arisen as a result of the extension of the scope of UK transfer pricing legislation to transactions between UK-resident companies
Continuing our series on legal concepts aimed at those working in tax, John Quigley, Head of the Employment Department at Lawfords Solicitors, looks at contracts and staff handbooks
Chris Morgan, Head of KPMG's EU Tax Group, and Jonathan Bridges, Tax Manager in KPMG's EU Tax Group, outline the mechanics of much talked about, rarely explained, EU tax return claims
John Hayward, Pension Consultant, writes on Tolley's Tax Planning For Wealthy Clients conference held on 24 June
Andrew Flint takes a sideways look at the month's tax news
Eric Williams, tax partner and Gary Ashford, senior tax manager at Grant Thornton UK LLP take a closer look at a recent development in relation to employer compliance reviews
Philip Martin, Taxation Adviser at Dorsey & Whitney, offers yet another personal view on the tax morality debate