Mark Whitehouse and Hartley Foster of McGrigors Tax Litigation comment on the recent decision by Park J in the High Court regarding jurisdiction in the context of 'EU claims'
Peter Jenkins, Head of Indirect Tax, Ernst & Young, considers the scope and potential of a mandatory exemption, which has not yet been implemented in the UK
John Keating, Head of Tax, and Jonathan Horrocks, Senior Manager, pass on their practical experience regarding the ins and outs of converting a partnership to a limited liability partnership
Graham Goodbody, Director, Corporate Tax, Alan Thomson, Senior Tax Manager and Steven Levine, Tax Manager, explain how owners of businesses can release funds
John Keating, Head of Tax, Chantrey Vellacott DFK, introduces this special issue on 'Growing Your Business' put together by his tax team
Philip Fisher, Employee Benefits Partner, outlines how the effective use of employee share schemes can be the best way to keep and reward highly valued members of staff
Peter Cussons, Tax Partner, PricewaterhouseCoopers, discusses EC COM (2003) 810 which signals a step change in the Commission's enforcement of individual ECJ decisions
Jeremy Edwards and Laura McDonald of Allen & Overy's Global Benefits Group summarise how the NICs legislation impacts on employee share plans that are not Inland Revenue approved
Stephen McMellon, Head of Media Rights, WJB Chiltern plc, outlines the specific tax problems associated with film financing
Alastair Munro and Giuseppe Totino of KPMG's International and Finance Tax Group consider the current state of the UK's double tax relief (DTR) regime