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PARTNERSHIPS


Allan Cinnamon, International Tax Consultant, BDO LLP, advises his client, the Sweatbox group, on its acquisition of the Health & Life group in The Netherlands

Continuing our series of legal articles for those working in tax, Natalie Smith, Osborne Clarke, discusses the process for issuing shares and its relevance to tax practitioners

Martin Wilson, of The Capital Allowances Partnership Ltd (www.cap-allow.com), reviews the PBR provisions for capital allowances

Graham Poulteney, of BDO Investment Management Limited, considers the Pre-Budget Report and its effect on pensions

Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes

Mark Schofield and Harry Manisty, of PWC LLP, consider how the UK's tax policy is being used to support the shift to a low carbon economy

Continuing our series of basic informative articles, Natasha Kaye and Matthew Wentworth, of Olswang LLP, discuss the writing off of employee loans

James Bullock, of McGrigors LLP, considers the compliance and enforcement aspects of the PBR

Assets of overseas branches
 
Remittance basis
 
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