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
Alan Buckett, Deputy Taxation Director with Barclays Bank Plc, reviews Tolley's second annual VAT and financial services conference held on 5 October
Allan Cinnamon and Richard Citron, of BDO Stoy Hayward LLP, discuss foreign corporate investment in the UK and the essential role of the international tax specialist
Hartley Foster, Head of Tax Litigation, and Aileen Barry, Director, National Tax Investigations, DLA LLP comment on the direct tax and VAT schemes disclosure regime in Finance Act 20041
David Nickson and Michelle Gilbert of Ernst & Young ask whether the UK should follow the example of the US and take more of an interest in the legislative process
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at how tax should be embedded in the business model
Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)
John Lindsay, Linklaters, highlights a new pitfall which has arisen as a result of the extension of the scope of UK transfer pricing legislation to transactions between UK-resident companies
Andrew Flint takes a sideways look at the month's tax news