Jo Myers and Ken Almand, both Senior Consultants on Ernst &Young's International Tax Services team, review the proposals for restricting interest deductions in the Foreign Profits of Companies discussion document
In the first of a series of occasional articles, Pete Miller, of Ernst & Young's Reorganisations Competency Group, writes about some recent tax cases that have taken his interest. This time the theme is capital gains tax
Andrew Green, partner, Davis Langdon LLP, reviews the current consultation on capital allowances
Jeremy Edwards and Liana Coyne of Baker & McKenzie LLP's London Employee Benefits Group discuss the impact of the Companies Act 2006 for UK companies operating employee share plans
Continuing our series of basic informative articles, Stephen Barratt, Senior Manager with Grant Thornton UK LLP, considers the key taxation issues associated with the tax affairs of individuals not domiciled in the UK
John Moore and Reena Malde, Deloitte & Touche LLP, provide a brief overview of research and development allowances for companies considering claims in the light of experience on the definition of R&D