Paul Fay, Director of Horwath Clark Whitehill's London Corporate Tax Group, comments on the latest proposals on corporation tax in the Pre-Budget Report
Matthew Rose, British Telecommunications plc, discusses alternative tax strategies for UK-owned loss-making group companies
John Whiting, tax partner with PricewaterhouseCoopers and a former President of the Chartered Institute of Taxation reviews Tolley's Tax Digest — Extracting Profit From The Family Company by Andrew Hubbard
Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
Heather Glass, Corporate Tax Consultant, and Elspeth Orcharton, Partner, Ernst & Young LLP, discuss the tax issues arising from PFI
Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK
Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector
Jonathan Vines, Partner and Mon Ullah, Assistant Manager in KPMG's International and Finance Tax Group, discuss the proposals in respect of leasing
David Evans, Director in Ernst & Young's International Tax Services Group and Head of Ernst & Young's EU Tax Group, gives us an overview of the Corporation Tax Reform consultation paper
Paul McCarthy, Partner and Jan Evans, Professional Support Lawyer, Allen & Overy, look at some changes to the Inland Revenue's guidance on Part 7 IT(EP)A and highlight some continuing concerns