Peter Cussons on international taxation
John Cullinane on business taxes
David Simpson considers whether cross-boarder group relief claims can be made under Marks & Spencer principles in respect of losses stranded by operation of law as distinct from terminal loss claims
Susan Symons and Neville Howlett review the findings of the fifth Total Tax Contributions Survey, and find that the cost of tax has increased during the recession.
Judy Harrison considers the impact of the two appeals relating to M&S's claims to group relief for the losses of its non-UK subsidiaries
Robert Langston considers the tax issues which arise when an overseas company undertakes activities in the UK
HMRC has issued updated thin capitalisation guidance. John Neighbour and Daniel Head explain the new challenges for taxpayers that have borrowed from connected parties
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