Continuing our series of basic informative articles, Alan Thomson, Senior Charities Tax Manager, Chantrey Vellacott DFK, writes on the taxation of charity income and gains
Graham Airs, Slaughter and May, writes on the corporation tax changes proposed to accommodate the European Company in the United Kingdom
Continuing this series of updates on National Insurance contributions, David Heaton, of Baker Tilly in Leeds, looks at recent developments
David Heaton, of Baker Tilly in Leeds, reports on Tolley's Practical NIC conference, held on 8 November 2004 at the Holiday Inn, Regents Park, London
Philippe Tournès and Anne Grousset, Partners, VAT Department, CMS Bureau Francis Lefebvre, discuss the VAT restrictions concerning the right to input tax deduction for branches in France
Fabrice Rué and Gregory Tulquois of Cariddi Mee Rué, correspondents at the French Bar with DLA Piper Rudnick Gray Cary US LLP, explain the impact of the new tax treaty on the relocation of executives to France
Aidan O'Carroll, National Head of Tax, Ernst & Young, considers what the Pre-Budget Report can tell us about future corporate tax trends
Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions
Stephen Edge, Slaughter and May, gives us the City reaction to the PBR
John Whiting, tax partner at PricewaterhouseCoopers, digs through the layers of the onion that are the employee-related measures of the Pre-Budget Report