A selection from Ernst & Young's detailed commentary on the Pre-Budget Report of 9 December 2009
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, directors of The Capital Allowances Partnership Ltd, explain plant and machinery capital allowances for fixtures
In the last of our series on 'Tax in Turbulent Times', David Nickson and Nick Chandler of KPMG LLP consider some of the issues that arise when distributable reserves are under pressure
In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Philip Feibusch and Steve Watts, of Bourne Business Consulting LLP, consider the subject of 'tax nothings' in respect of retailers' capital expenditure
Eugene Tuz, the first Technical Editor of The Tax Journal and now a Consultant to Dominion (www.expertsinwealth.com), tells us what is exercising his mind all these years later
Thomas Lloyd-Jones and Elizabeth Sherwood, of Macfarlanes LLP, discuss the recent First-tier tax tribunal case of PA Holdings Ltd and Kully Janjuah v HMRC