Stephen Morse, Assistant Taxation Director at Barclays Bank plc, analyses Customs & Excise's proposal to rewrite the VAT grouping eligibility test
Anne Fairpo continues our series on the taxation of intellectual property, this week concentrating on the acquisition of intellectual property assets from elsewhere
Mary Hyland reports on TaxAid's 'Tax Planning: Risks and Opportunities' conference, held at the Royal Institute of British Architects on 21 November 2003
Richard Holme, Janet Paterson and Elizabeth Robertson, Creaseys, Tunbridge Wells, look at uncertainties created by the Pre-Budget Report for the OMB sector
Anthony Davis, Cadwalader, Wickersham and Taft LLP, welcomes the proposed changes to the treatment of loan relationships in insolvency, announced in the PBR
John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact
Jon Golding, who chaired the conference, reviews Tolley's Practical NIC Planning Conference 2003, which took place on 11 November at Le Meridien Piccadilly, London
Paul Fay, Director of Horwath Clark Whitehill's London Corporate Tax Group, comments on the latest proposals on corporation tax in the Pre-Budget Report
Matthew Rose, British Telecommunications plc, discusses alternative tax strategies for UK-owned loss-making group companies
Richard Lewis, Director and David Cobb, Partner in Deloitte's Research & Development Tax Services Group, find some gaps in the scope of qualifying costs for R&D tax relief