Peter Legg, Head of Inheritance Tax, Trusts & Estates at Vantis, presents the second in our series of articles on SMEs, in which he covers succession planning for the SME
The following titles were featured in 'Tax Publications' in The Tax Journal, Issue 940, 30 June 2008, and further details of these books can be found in that issue.
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's tax investigations practice review recent developments concerning HMRC's rights to assess closed years
Nigel Doran, partner in the corporate tax group at Macfarlanes LLP, considers the decision in Sempra Metals Ltd v HMRC on the taxation of payments to and from employee benefit trusts
Robin Williamson reports on the Wyman Debate held on Thursday 10 July at the Chartered Accountants' Hall
In the first of a two-part article on the current situation regarding non-domiciliaries, Lynnette Bober, National Tax Consultant, Smith & Williamson Ltd, looks at the remittance basis charge and other matters
Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world