Continuing our series on legal and other concepts aimed at those working in tax, Emer Hunt and Mark Middleditch, Tax Department, Allen & Overy, London, discuss finance leasing
Gillian Wild, Tax Director at PricewaterhouseCoopers, discusses the implications of the announcement in the PBR that accounts based on IFRS should be accepted as a starting point for UK corporation tax
Janet Paterson, Creaseys, Tunbridge Wells, discusses the ramifications of the Non-Resident Landlords Scheme
Mark Persoff and Lisa McDermott, from Clifford Chance LLP's EU Tax Group, report on the 'EU and Tax Law — Fiscal and Wider Implications' conference, held in London on 9 December
Stephen Morse, Assistant Taxation Director at Barclays Bank plc, analyses Customs & Excise's proposal to rewrite the VAT grouping eligibility test
Anne Fairpo continues our series on the taxation of intellectual property, this week concentrating on the acquisition of intellectual property assets from elsewhere
Richard Holme, Janet Paterson and Elizabeth Robertson, Creaseys, Tunbridge Wells, look at uncertainties created by the Pre-Budget Report for the OMB sector
Anthony Davis, Cadwalader, Wickersham and Taft LLP, welcomes the proposed changes to the treatment of loan relationships in insolvency, announced in the PBR
John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact
David Nickson, Tax Partner, Ernst & Young LLP discusses international tax issues and asks if there are still too many of Gordon's Christmas presents kept under wraps