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)
Continuing our series on legal concepts aimed at those working in tax, John Quigley, Head of the Employment Department at Lawfords Solicitors, looks at contracts and staff handbooks
Robin Williamson reports on the ICAEW Tax Faculty Annual Residential Conference 2004, held on 24–26 June
Kevin Griffin and Georgina West of the Ernst & Young Stamp Taxes team follow up on their earlier article by reviewing the final version of the legislation designed to bring partnerships into the SDLT fold
John Hayward, Pension Consultant, writes on Tolley's Tax Planning For Wealthy Clients conference held on 24 June