Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
Liz Morgan and Catherine Robins, partners in Pinsents' Tax Group, consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, brings us up to date on the work of the Group
Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK
Peter Beckett of KPMG's Real Estate Tax Advisory Group considers the impact of the Corporation Tax Reform Document on property companies
Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector
Peter Cussons, International Corporate Tax Partner, PricewaterhouseCoopers, takes us through the EU landmark decisions and discusses the future
Andrew Watters and Jonathan Levy, Partners, Levy Watters, continue the current debate by examining recent case law on the nature of tax fraud
Robert Maas, Blackstone Franks, gives us his personal view on Section 660A
Paul McCarthy, Partner and Jan Evans, Professional Support Lawyer, Allen & Overy, look at some changes to the Inland Revenue's guidance on Part 7 IT(EP)A and highlight some continuing concerns