Anthony Davis, tax partner in Gide Loyrette Nouel's London office, takes a look at the new regulations and HMRC guidance on the taxation of securitisation companies
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, of the The Capital Allowances Partnership LLP, discuss common misconceptions about plant & machinery capital allowances
Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers HMRC's increasingly aggressive approach to the use of dual contract arrangements
Malcolm Gunn, consultant with Squire Sanders & Dempsey, discusses the valuation of jointly held properties
Peter Cussons, International Corporate Tax Partner, PricewaterhouseCoopers LLP discusses the recent Denkavit withholding tax case judgment
Alan Dolton, editor of Tolley's Tax Cases, reviews some of the leading direct tax decisions reached during 2006
Robin Williamson considers what progress has been made in achieving the objectives for the tax credits system set in the PBR 2005
Gary Hull, director of employment solutions at PricewaterhouseCoopers LLP, looks at the few employment-related issues that were covered in the Pre-Budget Report 2006 and reflects on one or two areas that were not
Chris Morgan, Partner, Head of International Corporate Tax Group, KPMG, Jonathan Bridges, KPMG EU Tax Group and Liesl Fichardt, Partner, Dorsey & Whitney write on the FII GLO ECJ judgment