In the second of two articles on simplifying treasury tax compliance, Roger Muray, tax partner, Ernst & Young LLP, outlines a second election designed to simplify tax compliance for hedging transactions
2006 saw significant activity but the key tax issues for UK plc remain unsolved. Joy Svasti-Salee, Head of International Tax, Grant Thornton UK LLP, considers what improvements are needed
In the second of two Back to Basic articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, discuss the main tax issues for the private equity house and lenders
Anthony Davis, tax partner in Gide Loyrette Nouel's London office, takes a look at the new regulations and HMRC guidance on the taxation of securitisation companies
Alan Dolton, editor of Tolley's VAT Cases, reviews some of the leading indirect tax decisions reached during 2006
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, of the The Capital Allowances Partnership LLP, discuss common misconceptions about plant & machinery capital allowances
Prompted by new HMRC guidance, David Heaton, Employer Consulting tax partner at Baker Tilly in Leeds, looks at a general problem with UK NIC and the EU
Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers HMRC's increasingly aggressive approach to the use of dual contract arrangements
Richard Clarke, tax director at PricewaterhouseCoopers LLP, reviews HMRC's annual report for 2005/06
Alan Dolton, editor of Tolley's Tax Cases, reviews some of the leading direct tax decisions reached during 2006