Gary Hull, director, and Peter Goodwin, senior manager, PricewaterhouseCoopers LLP, comment on the technical and practical issues surrounding provision of computers for employees
Continuing our series of basic informative articles, Sharron Carle, Associate, Davies Arnold Cooper and Patrick Cannon, Barrister, 15 Old Square, summarise the rules relating to SDLT
David Boneham of Deloitte describes the radical changes to the corporation tax treatment of equity futures and options made during 2005
Ross Wilkinson and Warren Howells, director and senior consultant, respectively, of Chiltern plc's corporate tax team, analyse the Advocate-General's Opinion on the Cadbury Schweppes case at the ECJ
Some two years since it was launched, the disclosure regime is about to undergo a major extension, as Richard Collier-Keywood, UK head of tax for PricewaterhouseCoopers LLP, explains. But will it work effectively?
Jonathan Vines, partner and James Boyd, senior manager, KPMG LLP, outline the new leasing rules including some example computations
Charles Elphicke and Sandy Bhogal, Mayer Brown Rowe & Maw LLP, discuss a decision involving the interpretation of the Halifax principle to an application for disclosure under the VAT Tribunal Rules
Andrew Loan considers HMRC v Salaried Persons Personal Loans Ltd