Samantha Vanags, Tax Partner and Chris Harrison, Tax Consultant at Grant Thornton UK LLP discuss HMRC's apparent change in interpretation and practice in assessing claims for R&D tax relief
Christiana HJI Panayi BA BCL PhD, Solicitor and Lecturer in Tax Law, Centre for Commercial Law Studies, Queen Mary, considers the effect of Community law on tax treaties
Eloise Walker and Becky Rees, of the Tax Department of Pinsent Masons LLP, take a look at recent and prospective changes to the offshore funds regime
Chris Sanger, of Ernst & Young, continues his regular series of articles on tax policy. This week he considers the state of play in foreign profits reform
Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world
The Tax Journal is delighted to resume our 'Tax Publications'. This week we cover books published between March 2009 and September 2009.
Mike McGowan, Neil Henderson and Mark Couch of KPMG LLP consider the tax accounting implications under IFRS of the dividend exemption and debt cap rules introduced in Finance Act 2009
Hui Ling McCarthy, Barrister at Gray's Inn Chambers, reviews this year's Tax Journal Conference on The Future of UK Tax: Tax Policy and Practice in the Changing Economic Climate, held on 24 June