Liz Morgan and Catherine Robins, partners in Pinsents' Tax Group, consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges
Gavin McFarlane of Temple Chambers, Cardiff, introduces the new Assets Recovery Agency
In the first of a regular feature, the Pensions team at Norton Rose bring us up-to-date with the pensions news and provides a legislative update
Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK
Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector
Andrew Watters and Jonathan Levy, Partners, Levy Watters, continue the current debate by examining recent case law on the nature of tax fraud
John Hayward, pension consultant, feels the Department for Work and Pensions (DWP) has not given it to him straight nor perhaps to others
Robert Maas, Blackstone Franks, gives us his personal view on Section 660A
Paul McCarthy, Partner and Jan Evans, Professional Support Lawyer, Allen & Overy, look at some changes to the Inland Revenue's guidance on Part 7 IT(EP)A and highlight some continuing concerns
Nigel Doran, tax partner at Macfarlanes, considers the correctness of the Revenue's answer to a FAQ on market value and personal restrictions