Pete Miller, Tax Director at Ernst & Young, discusses corporate changes in the Budget
The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics
Continuing our series of basic informative articles, Marilyn McKeever, Senior Solicitor, Berwin Leighton Paisner, outlines the tax rules which apply to non-UK domiciled individuals
Paul Harris, Senior Tax Manager, Ernst & Young, looks at how an EU recommendation may effectively allow SMEs to set losses in one Member State against profits in another EU country
Continuing our series of basic informative articles, Jeremy Edwards and Laura Foster of Baker & McKenzie LLP's Employee Benefits Group look at the tax treatment of termination payments
In this article Peter Cussons, PricewaterhouseCoopers LLP, focuses on tax avoidance disclosure (TAD) and the SA Dangeville case relating to unlawful tax collection and the first protocol protection of property rights
Jeremy Edwards and Laura Foster of Baker & McKenzie LLP's Employee Benefits Group provide an introduction to the use and approval of electronic NIC Joint Elections
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Patrick Cannon criticises the mess that is the current SDLT partnership rules
Hartley Foster, DLA Piper Rudnick Gray Cary UK LLP, comments on the decision of the House of Lords in Pirelli Cable Holding NV v HMRC [2006] UKHL 4