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
Your guide to the live consultations
Key insights from leading recruiters
Key insights from leading recrutiers
Tax technology continues to advance. Chris Walsh reviews the evolving tax environment and how technology is influencing both sides of the fence
Phil Donlan, John Moore and Alex Harris report on the simplification proposals for chargeable gains of corporate groups
Barry Potter and Bob Hooper outline some of the key corporation tax issues likely to be faced by the tax adviser when dealing with a company under a Company Voluntary Arrangement