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CORPORATE TAXES


Continuing our series on EC tax law, Tom O'Shea, Lecturer in Tax Law, Centre for Commercial Studies, Queen Mary, University of London, discusses the right of non-residents to equal treatment

Unjust enrichment
 
Insurance provisions
 

Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, mixes business with listening pleasure

Richard Clarke of PricewaterhouseCoopers LLP Tax Investigation network summarises the changes to the legislation affecting enquiry work and discusses how HMRC's altered its approach to enquiries

Continuing our series on 'Tax in turbulent times', Lee Jagger and Ian Cochrane of KPMG LLP look at significant pension issues and the associated corporation tax implications

Mike Dalton and Tony Hennessy, both Tax Directors at Grant Thornton UK LLP, explain recent changes to the SDLT group relief clawback rules

Toni Dyson and Claire Plant, of Bourne Business Consulting LLP, provide an initial guide to deferred tax accounting, helping to demystify even the most complicated of scenarios

Ken Almand, Director and David Sayers, Partner, Mazars LLP, examine HMRC's latest views on thin capitalisation agreements and technical issues

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