Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK
Peter Beckett of KPMG's Real Estate Tax Advisory Group considers the impact of the Corporation Tax Reform Document on property companies
Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector
Jonathan Vines, Partner and Mon Ullah, Assistant Manager in KPMG's International and Finance Tax Group, discuss the proposals in respect of leasing
David Evans, Director in Ernst & Young's International Tax Services Group and Head of Ernst & Young's EU Tax Group, gives us an overview of the Corporation Tax Reform consultation paper
Paul McCarthy, Partner and Jan Evans, Professional Support Lawyer, Allen & Overy, look at some changes to the Inland Revenue's guidance on Part 7 IT(EP)A and highlight some continuing concerns
Tim Ambrose, President of The Chartered Institute of Taxation, and Partner with PricewaterhouseCoopers, Aberdeen speculates on how he would like to improve the tax law
Daron Gunson, of the Parmentier Arthur Group, reports on the IBC Conference, Advanced Corporate Tax Planning, which was held in London on 12 June
Earlier this year, John Andrews received the OBE in recognition of his work for the Low Incomes Tax Reform Group. Daron Gunson of the Parmentier Arthur Group finds out more about him and the LITRG
Jeremy Edwards, Senior Associate, and Paul McCarthy, Partner, of Allen & Overy's Global Benefits Group, consider the practical implications of the FA 2003 on long-term incentive plans (LTIPs)