Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at how tax should be embedded in the business model
Continuing our series on legal concepts aimed at those working in tax, John Quigley, Head of Employment Department at Lawfords Solicitors, covers termination of employment
Recognising the continuing importance of accounting concepts for tax professionals, Stuart Collins, Partner, PKF, looks at the accounting pitfalls when converting a partnership into an LLP
Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, examines the controversial SDLT regime for partnerships which own UK land and explains the practical implications of these complex provisions
Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, Tax Adviser to the firm's OMB clients, discuss the tax issues to consider when forming a partnership as a start-up
Fiona Talbot, Senior Tax Manager, of the Entrepreneurial Companies and Private Client team at PricewaterhouseCoopers looks at the impact of Schedule 22 on the Private Equity Industry
Richard Turnor, Partner, and Phillippa Wilkie, Associate, Allen & Overy LLP, describe partnerships in the international context
Peter Kempster, Nabarro Nathanson, and Deputy President of the Chartered Institute of Taxation, our Guest Editor for this special issue, examines partnerships as business vehicles and introduces the issue
Continuing our series of basic, informative articles, Rupert Shiers and Carl Pastars, solicitors in the Tax Litigation team at McGrigors, explain the legal nature and UK taxation treatment of partnerships
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)