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CORPORATION TAX


Ernst & Young provide us with a summary of the Chancellor's proposals

Richard Lewis, Director and David Cobb, Partner in Deloitte's Research & Development Tax Services Group, find some gaps in the scope of qualifying costs for R&D tax relief

Nigel Eastaway, Senior Tax Consultant at WJB Chiltern plc, gives us his personal opinion on where we are now

Kevin Griffin and Georgina West of Ernst & Young Stamp Taxes team take a first look at the draft legislation to bring partnerships into the SDLT fold

John Whiting, tax partner with PricewaterhouseCoopers and a former President of the Chartered Institute of Taxation reviews Tolley's Tax Digest — Extracting Profit From The Family Company by Andrew Hubbard

Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective

Daron Gunson, Parmentier Arthur Group, meets David Milne QC, Pump Court Tax Chambers, who has for many years been heavily involved in litigation, especially for retailers and the financial services sector

Mark Whitehouse and Rupert Shiers, KLegal, follow last week's article (Issue 716) on EU law with a discussion of how EU rules impact on domestic legislation and the consequences

John Davison, Indirect Tax Partner, Baker Tilly concludes our series on the various VAT problems of developing a property business. In this article he discusses the option to tax

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