Concluding our series on capital gains relief, Hilary Barclay, Solicitor, Corporate Tax Group, Macfarlanes LLP, discusses the no gain, no loss basis for intra-group disposals and related provisions
Simon Sweetman, independent tax consultant, continues the debate on the Guardian's 'Tax Gap' series on tax avoidance
Brian Jones, HMRC Assistant Director, Tax Law Rewrite Project, describes two rewrite Bills recently published for consultation
In the first of a series of articles on the issues facing SME employers in a recession, Stuart Stroud, Senior Consultant, Employer Services, Vantis, covers employee benefits
Chris Reece, brings us more VAT Tribunal summaries. This week he covers 20906 – 20928. These are up to date to 27 January 2009