David Heaton of the Employer Consulting Group in the Leeds office of Baker Tilly Tax & Advisory Services LLP considers the changes needed to cope with retrospective NIC legislation
On his imminent retirement, Maurice Parry-Wingfield, Tax Director, Deloitte, looks back over his career and wonders what the future will hold
David Cruickshank, Deloitte, says farewell to Maurice Parry-Wingfield and reflects on his long and distinguished career in the field of tax
Continuing our series of basic informative articles, Gavin Bate and David O'Keeffe, KPMG LLP, revisit research and development reliefs for companies considering claims
Jo Myers and Ken Almand, both Senior Consultants on Ernst & Young's International Tax Services team, assess HMRC's proposed new approach to pre-filing agreements in potential thin capitalisation cases
Continuing our articles on mergers and acquisitions (M&A), Ian Latter, partner, and Simon Hill, senior manager, KPMG's UK M&A Tax team, consider current approaches to tax planning for vendors in the M&A market
Alan Dolton, Editor of Tolley's Tax Cases, summarises the second day of the Committee of the Whole House debate on the Finance Bill