Continuing our series of basic informative articles, David Nickson, Partner, KPMG LLP, outlines the background to partnership vehicles and taxation in the corporate context
Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, examines some interesting and current areas of international tax planning through his work with a Swiss subsidiary
Pete Miller of Ernst & Young LLP looks at the recent developments arising from the amended EU Mergers Directive
John Cullinane, Tax Partner, Deloitte, in the first of two articles on this topic, asks what the relationship should be between business profits, tax and the accounts