Mike McGowan, Neil Henderson and Mark Couch of KPMG LLP consider the tax accounting implications under IFRS of the dividend exemption and debt cap rules introduced in Finance Act 2009
Patrick Cannon considers whether new regulations which provide a procedure for dealing with disputes between the taxpayer and HMRC over legal privilege are what they seem
Jenny Doak, senior associate at Freshfields Bruckhaus Deringer LLP, considers the provisions in Finance Act 2009, Sch 12 which extend the ability of groups to reallocate capital losses and gains
Continuing our series of basic informative articles, John Davison, Grant Thornton, Sydney, provides as an outline of the Australian taxation system
John Whiting, recently appointed Tax Policy Director of the Chartered Institute of Taxation, reflects on the announcement of the cessation of the Tax Law Rewrite Project
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's Tax Investigations network discuss an apparent change of HMRC policy on closing enquiries
Continuing our series of basic informative articles, Amanda Sullivan outlines the rules that apply for employee compulsory and voluntary National Insurance contributions (NICs)