Jonathan Vines, partner and James Boyd, senior manager, KPMG LLP, outline the new leasing rules including some example computations
Charles Elphicke and Sandy Bhogal, Mayer Brown Rowe & Maw LLP, discuss a decision involving the interpretation of the Halifax principle to an application for disclosure under the VAT Tribunal Rules
Andrew Loan considers HMRC v Salaried Persons Personal Loans Ltd
Mike Sufrin, Director of Tax at Rolls-Royce, makes a plea for the simplification of the UK corporate tax regime
Jonathan Levy, Partner, LevyWatters, and Michael Avient, Tax Associate, Turner Clark, examines HMRC's concerns about the geared elements in film, technology and scientific research partnerships
Alan Thomson, Senior Charities Tax Consultant and Peter Ladanyi, Senior VAT Consultant at Chantrey Vellacott DFK review the recent Budget from a charity's perspective
David Heaton speculates on the lack of NIC announcements in the Budget speech
Budget 2006 didn't contain many employer-related issues but, as John Whiting and Gary Hull, PricewaterhouseCoopers LLP, explain, they did generate some noise
Pete Miller, Tax Director at Ernst & Young, discusses corporate changes in the Budget
The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics