The Authorised Investment Funds (Tax) (Amendment No 2) Regulations, SI 2010/1642, make new provision for the tax treatment of interest and divide
MPs debated corporation tax and capital gains tax measures on 12 July.
In the latest instalment of the M&S case, the Upper Tribunal (UT) handed down its decision on 21 June 20
Will Morris, Chair of the CBI Tax Committee, gives his reaction to the emergency Budget
Helen Buchanan, Tax Partner, Freshfields Bruckhaus Deringer comments on the Budget measures affecting banks
Will Mann and Alex Haynes examine the reliance of tax disclosure sections on precedent
Simon Groom looks at the tax implications of selling and leasing land and other assets
Review of the Budget by Bill Dodwell
Review of the Budget by David Taylor
Peter Cussons on business taxes