Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases surveys some of the leading direct tax decisions reached in 2004. The indirect tax round-up will be published in a forthcoming issue
Aidan O'Carroll, National Head of Tax, Ernst & Young, considers what the Pre-Budget Report can tell us about future corporate tax trends
Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions
Stephen Edge, Slaughter and May, gives us the City reaction to the PBR
John Whiting, tax partner at PricewaterhouseCoopers, digs through the layers of the onion that are the employee-related measures of the Pre-Budget Report
Gavin McFarlane of Temple Chambers Cardiff, details the historical background to our Excise Law
Ernst & Young provide us with a summary of the Chancellor's proposals
Eric Williams, tax partner and Gary Ashford, senior tax manager at Grant Thornton UK LLP examine investigations into Employment Benefit Trusts
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group (LITRG), considers why the Comptroller and Auditor General has qualified the Board's accounts in respect of tax credits
Tony Foreman, tax partner at accountants and business advisors PKF and co-author of the Zurich Tax Handbook, highlights some unusual tax considerations arising from increased global mobility