Mark Schofield and Harry Manisty, PricewaterhouseCoopers LLP, consider some of the practical implications for tax teams if the world embraces a substantial shift to green taxes
In the last of our series on SMEs, Peter Davies, of Vantis plc, explains how to make the most of tax- and NIC-free benefits and expenses
Melanie Dawes, Director General of Business Tax and previously Director of the Large Business Service, discusses HMRC's approach to business customers
Timothy Lloyd, former head of group taxation at Woolworths Group, gives his personal inside experience of administration
Stephen Woodhouse, of Deloitte, considers the extent to which tax is still a relevant issue in remuneration planning
Alan Dolton, editor of Tolley's Tax Cases, summarises the second day of the Public Bill Committee debate on the Finance Bill