Richard Rolls and Alison Hughes of KPMG consider the tax implications of bonus deferrals and clawback arrangements
Chris Bates, tax partner, and Judy Harrison, senior associate, Norton Rose LLP, discuss changes to the tax treatment of preference shares
Toby Price, a tax director in Real Estate at Deloitte LLP, says that the question of control can dominate in matters of SDLT group relief
Anne Redston, Visiting Professor at King's College, continues the debate on the Guardian's 'Tax Gap' series on tax avoidance
Chris Reece, brings us more VAT Tribunal summaries. This week he covers 20938–20960. These are up to date to 4 March 2009
Patrick Cannon looks at the application of Ramsay in SDLT and the use of reliefs for alternative finance structures
Concluding our series on capital gains relief, Hilary Barclay, Solicitor, Corporate Tax Group, Macfarlanes LLP, discusses the no gain, no loss basis for intra-group disposals and related provisions
Brian Jones, HMRC Assistant Director, Tax Law Rewrite Project, describes two rewrite Bills recently published for consultation