James Welch, Tax Partner at PKF (UK) LLP, reviews current business investment incentives
Hartley Foster and Aaron Stephens, DLA Piper Rudnick Gray Cary UK LLP, ask whether the ECJ is still the taxpayers' friend
Gary Hull, director, and Peter Goodwin, senior manager, PricewaterhouseCoopers LLP, comment on the technical and practical issues surrounding provision of computers for employees
Continuing our series of basic informative articles, Sharron Carle, Associate, Davies Arnold Cooper and Patrick Cannon, Barrister, 15 Old Square, summarise the rules relating to SDLT
David Boneham of Deloitte describes the radical changes to the corporation tax treatment of equity futures and options made during 2005
Ross Wilkinson and Warren Howells, director and senior consultant, respectively, of Chiltern plc's corporate tax team, analyse the Advocate-General's Opinion on the Cadbury Schweppes case at the ECJ
Jonathan Vines, partner and James Boyd, senior manager, KPMG LLP, outline the new leasing rules including some example computations
Mike Sufrin, Director of Tax at Rolls-Royce, makes a plea for the simplification of the UK corporate tax regime