In the second of a three-part series of articles on taxing hotels Neville Wright and Elizabeth Bradley CTA, of Berwin Leighton Paisner, look at tax reliefs available for hotels
Heather Self, Group Tax Director with Scottish Power plc, reviews the Revenue's guidance on the motive test for CFCs, focussing particularly on the issues facing captive insurance companies
Neville Wright and Elizabeth Bradley CTA of Berwin Leighton Paisner begin a series of three articles looking at the tax implications of hotel ownership. Part 1 looks at common ownership structures of hotels and the implications of the substantial shareholding exemption
Continuing our series of basic informative articles, Jonathan Ivinson, Partner in McDermott, Will & Emery's London Tax Group, updates his previous back to basics article on corporate debt in the light of FA 2002
Continuing our series of basic informative articles, Lakshmi Narain outlines the basic issues involved when using accounting for tax
Assimilating accounting practice into the tax code is gathering pace. Lakshmi Narain, Tax Director, National Tax, Baker Tilly, writing as Chairman of the CIOT's London Board Bloomsbury Street Tax Discussion Group, comments on the issues
Kim Harmer, education officer for the CIOT's London Branch and a senior manager in KPMG's insurance tax practice, revisits the Inland Revenue's consultation paper on the taxation of pensions
Colin Clavey and Siân Morgan, Ernst & Young's Tax Effective Supply Chain Management and Transfer Pricing group, discuss the draft legislation setting out a revised basis of charge for corporation tax for non-resident companies
Claire Treacy, Senior Manager, and Shakila Kauser, Assistant Manager, from KPMG's Real Estate Tax Group, identify the vehicles currently available to facilitate investment in UK real estate
Peter Stokes, insurance tax partner, Ernst & Young, explains and comments on the proposed changes to life insurance taxation that were announced recently