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
Jane Bailey, an employed barrister in the tax litigation team at Reynolds Porter Chamberlain LLP, considers HMRC's Employment Status Indicator in the light of recent employment law decisions
Nick Udal and Allan Cinnamon, BDO Stoy Hayward, provide us with up-to-date information on the preferred European holding-company location, and the wider international tax implications
Alec Ure, Consultant, Alec Ure Associates, and Gavin Moffatt, Senior Technical Adviser, SBJ Benefit Consultants City Division, explain the potential pitfalls and benefits of setting up a Hancock Annuity post A-Day
Continuing our regular pensions update, the Norton Rose Pensions Team cover the pensions aspects of the Budget and the Finance Bill
James Bullock reviews the provisions of the Budget and the Finance Bill relating to tax compliance, investigations and litigation