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CORPORATION TAX


John Whiting, Tax Partner, PricewaterhouseCoopers, reports on his experiences with the House of Lords Committee

Anne Fairpo continues our series on the taxation of intellectual property, this week concentrating on the impact that complying with international accounting standards will have on the sector

Graham Airs, Slaughter and May, describes the workings of the ECJ in relation to tax

Jeremy Edwards of Allen & Overy's Global Benefits Group gives an update on the latest National Insurance contribution (NIC) legislation that impacts on employees' share plans

Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, tax adviser to the firm's owner-managed business clients, comment on the tax issues involved when selling a business

Nigel Watson, Solicitor, Macfarlanes, writes on approved employee share option schemes and the potential traps awaiting the unwary in Articles of Association and suggests some solutions

Andrew Goodall reviews a BBC Radio debate on tax avoidance held on 6 June

Andrew Flint takes a sideways look at the month's tax news

John Hayward, pension consultant, ponders the forthcoming demise of the sole purpose test for pension schemes

Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates

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