John Endacott, Winter Rule, asks whether the new CGT rules will act as a disincentive to entrepreneurs and if so, by how much
In the second of a two-part article, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and how it impacts on offshore trusts and companies
In the first of two articles, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and ask what it means for residence, domicile and the remittance basis of taxation
Chris Morgan, UK Head of KPMG Europe's International Corporate Tax Group, and Jonathan Bridges, Senior Manager, discuss the ECJ Columbus Containers case
Colin Hargreaves, Paul Davison and Sarah Perfect of Freshfields Bruckhaus Deringer examine whether special rules for Sharia financing arrangements can apply more widely than might be expected
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP review HMRC's 2007 Departmental Autumn Performance Report
Daron Gunson of Parmentier Arthur Group, meets Rob Withecombe, National Head of Tax at Grant Thornton
Patrick Cannon examines the recently announced proposals for a full SDLT charge on the sale of SPVs owning residential property