Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, examines some interesting and current areas of international tax planning through his work with a Swiss subsidiary
Pete Miller of Ernst & Young LLP looks at the recent developments arising from the amended EU Mergers Directive
David F Williams of KPMG's Tax Business School® considers how corporate social responsibility principles apply in the area of taxation
Jeremy de Souza, who chaired the recent Stamp Taxes Practitioners Group's second Annual Conference, gives us a brief overview of that conference and introduces this special mini-issue on SDLT
Leonard Beighton, a member of the Low Incomes Tax Reform Group and a director of Tax Volunteers, considers possible changes to Gift Aid
Mario Petriccione, a Director in KPMG in the UK, and Sandeep Chaufla, a partner based in the Indian firm BSR and Co, look at some of the tax aspects of business involvement in India