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CORPORATION TAX


David Evans, Director in Ernst & Young's International Tax Services Group and Head of Ernst & Young's EU Tax Group, gives us an overview of the Corporation Tax Reform consultation paper

Paul McCarthy, Partner and Jan Evans, Professional Support Lawyer, Allen & Overy, look at some changes to the Inland Revenue's guidance on Part 7 IT(EP)A and highlight some continuing concerns

Anton Hume, International Tax Partner, Grant Thornton, examines the taxation of UK companies on dividends from EU subsidiaries

Tim Ambrose, President of The Chartered Institute of Taxation, and Partner with PricewaterhouseCoopers, Aberdeen speculates on how he would like to improve the tax law

Daron Gunson, of the Parmentier Arthur Group, reports on the IBC Conference, Advanced Corporate Tax Planning, which was held in London on 12 June

Earlier this year, John Andrews received the OBE in recognition of his work for the Low Incomes Tax Reform Group. Daron Gunson of the Parmentier Arthur Group finds out more about him and the LITRG

Jeremy Edwards, Senior Associate, and Paul McCarthy, Partner, of Allen & Overy's Global Benefits Group, consider the practical implications of the FA 2003 on long-term incentive plans (LTIPs)

Graham Airs, Slaughter and May, in the first of a two-part article discusses the recent Interest and Royalties Directive which was recently adopted by the European Council

Bill Dodwell, Tax Partner, Deloitte & Touche LLP, feels the way forward is to pay more attention to economics and risk rather than moralising

Elizabeth Bradley, Assistant Solicitor in the Corporate Tax Group of Berwin Leighton Paisner, provides an overview of some of the direct tax implications that arise within the context of insolvencies

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