Continuing our series on legal and other concepts aimed at those working in tax, Emer Hunt and Mark Middleditch, Tax Department, Allen & Overy, London, discuss finance leasing
Anne Fairpo continues our series on the taxation of intellectual property, this week concentrating on the acquisition of intellectual property assets from elsewhere
Richard Holme, Janet Paterson and Elizabeth Robertson, Creaseys, Tunbridge Wells, look at uncertainties created by the Pre-Budget Report for the OMB sector
Anthony Davis, Cadwalader, Wickersham and Taft LLP, welcomes the proposed changes to the treatment of loan relationships in insolvency, announced in the PBR
John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact
Paul Fay, Director of Horwath Clark Whitehill's London Corporate Tax Group, comments on the latest proposals on corporation tax in the Pre-Budget Report
Matthew Rose, British Telecommunications plc, discusses alternative tax strategies for UK-owned loss-making group companies
John Whiting, tax partner with PricewaterhouseCoopers and a former President of the Chartered Institute of Taxation reviews Tolley's Tax Digest — Extracting Profit From The Family Company by Andrew Hubbard
Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
Heather Glass, Corporate Tax Consultant, and Elspeth Orcharton, Partner, Ernst & Young LLP, discuss the tax issues arising from PFI