Richard Clarke, director in PricewaterhouseCoopers LLP's tax investigations practice, reviews the implications of a spate of IR35 cases
Martin Wilson of The Capital Allowances Partnership LLP provides us with his analysis of the Special Commissioner's decision in JD Wetherspoon plc v HMRC
John Endacott, Winter Rule, asks whether the new CGT rules will act as a disincentive to entrepreneurs and if so, by how much
In the second of a two-part article, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and how it impacts on offshore trusts and companies
In the second of two articles, Colin Hargreaves, Paul Davison and Sarah Perfect, Freshfields Bruckhaus Deringer, continue to examine how Sharia financing rules may apply more widely than expected
In the first of two articles, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and ask what it means for residence, domicile and the remittance basis of taxation
Chris Morgan, UK Head of KPMG Europe's International Corporate Tax Group, and Jonathan Bridges, Senior Manager, discuss the ECJ Columbus Containers case
Colin Hargreaves, Paul Davison and Sarah Perfect of Freshfields Bruckhaus Deringer examine whether special rules for Sharia financing arrangements can apply more widely than might be expected
Martin Wilson of The Capital Allowances Partnership LLP comments on the Government's latest response on the proposed changes to the system of capital allowances