Tracey Wright, Senior Associate in the corporate tax team at Osborne Clarke, revisits the taxation of deferred consideration and earn-outs in light of Finance Bill changes
Michael Devereux and Rita de la Feria, Oxford University Centre for Business Taxation, assess the unjust enrichment defence in VAT, following the ECJ ruling in Marks & Spencer
Alan Dolton, editor of Tolley's Tax Cases, summarises the Committee of the Whole House debate on the Finance Bill
Alan Dolton, Editor of Tolley's Tax Cases, summarises the Second Reading debate on the Finance Bill
Jan Ellis, tax partner, Blick Rothenberg, offers further thoughts on the valuation of shares under the Enterprise Management Incentive regime
Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a post-Finance-Bill update on the changes to residence and domicile
Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update, including details of the pensions aspects of the recent Budget
Andrew Flint takes a sideways look at the tax world
James Bullock, McGrigors LLP, looks at the implications of measures proposed in the Budget and Finance Bill 2008 affecting compliance, investigations and litigation
Philip Lewis, Director with KPMG in the UK, gives a personal view of the Budget proposals for insurance companies