Jenny Doak, senior associate at Freshfields Bruckhaus Deringer LLP, considers the provisions in Finance Act 2009, Sch 12 which extend the ability of groups to reallocate capital losses and gains
Continuing our series of basic informative articles, John Davison, Grant Thornton, Sydney, provides as an outline of the Australian taxation system
Ashley Greenbank, of Macfarlanes LLP, reviews the new rules for distributions of a capital nature
John Whiting, recently appointed Tax Policy Director of the Chartered Institute of Taxation, reflects on the announcement of the cessation of the Tax Law Rewrite Project
Alex Cole of Latham & Watkins explains the changes to the late-paid interest rules as a result of the Finance Bill and its effect on tax
Continuing our series on tax accounting, Toni Dyson and Claire Plant, of Bourne Business Consulting LLP, discuss the differences between the various accounting standards in accounting for deferred tax
Rosemary Blundell, National Tax Director of Mazars LLP, explains why international groups should hold on to the transitional CFC exemption for holding companies
Chris Reece reports back from the Oxford University Centre for Business Taxation's recent conference on tax avoidance and adds his personal comments
Peter Cussons, tax partner, PricewaterhouseCoopers LLP, provides an update and overview of the major developments in the foreign profits draft legislation since publication of the Finance Bill