John Watson and Tom Cartwright of Ashurst write about HMRC's revised guidance on 'Post-Acquisition Benefits from Ratchets'
Commencing our series on employment strategies, Gary Hull, director, Employment Solutions Practice, PricewaterhouseCoopers LLP, explores how to deliver savings and still benefit the environment
Stephen Edge, Slaughter and May, asks where we are on investment in UK plc in the context of some recent cases
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, reviews Gift Aid audits
Gary Ashford, Senior Tax Manager and Paul Roberts, Tax Partner in Grant Thornton's tax investigations group look at some of the implications resulting from several consultation documents released by HMRC this year
David Heaton of Baker Tilly's Leeds office looks at a welcome HMRC U-turn on a payroll reporting problem for contracted-out employers
In the second of a two-part article, his 25th in this publication, Maurice Parry-Wingfield, Tax Director, Deloitte, focuses mainly on how 'non-charitable expenditure' will impact charities' tax exemption
Aileen Barry, Director DLA Piper, comments on the inaugural Tax Journal conference on 'The Future of UK Tax: Parallel Developments in US and UK Taxation', held in London on 30 June 2006
Nigel Doran, partner in the corporate tax group at Macfarlanes, writes an extended 'Letter to the Editor' on EDI Services v HMRC