Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, reviews Gift Aid audits
In the second of a two-part article, his 25th in this publication, Maurice Parry-Wingfield, Tax Director, Deloitte, focuses mainly on how 'non-charitable expenditure' will impact charities' tax exemption
In a two-part article, Patrick Cannon looks at some recent changes plus some matters of current debate in SDLT, drawing on extracts from the forthcoming new edition of his book Tolley's Stamp Taxes 2006–07
John Davison, GST Partner, Grant Thornton, Australia outlines the differences and similarities between the Australian and UK tax systems, and what a new immigrant or temporary secondee may need to know
Aileen Barry, Director DLA Piper, comments on the inaugural Tax Journal conference on 'The Future of UK Tax: Parallel Developments in US and UK Taxation', held in London on 30 June 2006
Kevin Nicholson, Head of Entrepreneurs and Private Companies, tax, PricewaterhouseCoopers LLP, reports on the findings of a survey among privately owned companies about their views on tax incentives
Alan Dolton, Editor of Tolley's Tax Cases, describes the House of Lords debate on the Finance Bill
Continuing this series of basic informative articles, Jeremy Edwards and Sarah McMaster, of Baker & McKenzie LLP's Employee Benefits Group, review employee share options legislation after the FA 2006
Graham J Airs, of Slaughter and May, explains in detail what corporation tax practitioners need to know about the new rewritten income tax bill