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
David Nickson, Tax Partner, Ernst & Young LLP, continues our examination of the tax system by looking at our current relationship to the EC Treaty and suggesting alternatives
Gavin McFarlane of Temple Chambers, Cardiff, introduces the new Assets Recovery Agency
Heather Glass, Corporate Tax Consultant, and Elspeth Orcharton, Partner, Ernst & Young LLP, discuss the tax issues arising from PFI
Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK
Peter Beckett of KPMG's Real Estate Tax Advisory Group considers the impact of the Corporation Tax Reform Document on property companies
Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector