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Capital allowances: anti-avoidance
 

Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, helps his client, Sweatbox, with its expansion into North America

Donald L Korb and Aditi Banerjee, of Sullivan & Cromwell LLP, provide a US viewpoint on the impact of multilateral tax information exchange programs

Continuing our series of basic informative articles, Amanda Sullivan outlines the rules that apply for employee compulsory and voluntary National Insurance contributions (NICs)

Continuing our series on 'Tax in turbulent times', Gary Harley and Christopher Angus of KPMG LLP look at how improvements to the management of indirect tax can generate substantial cash benefits

Stephen Edge, of Slaughter and May, makes some constructive suggestions on how the UK CFC regime should be conformed with EU fundamental freedoms

CGT: corporate groups
 

Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world

Continuing our series of basic informative articles, Amanda Sullivan, BA CTA (Fellow) TEP, Expatriate Tax Writer and Trainer, outlines the rules that apply in taxing the earnings of expatriate employees

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

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