Continuing our series of basic informative articles, Marlene Morgan of Ernst & Young's Tax Risk Management Team discusses appeals to the Commissioners
Chris Whitehouse, 5 Stone Buildings, and a member of the Editorial Board of The Tax Journal, writes on a matter which is of great concern to tax professionals and taxpayers
Janet Paterson, Creaseys, Tunbridge Wells, discusses the ramifications of the Non-Resident Landlords Scheme
Mary Hyland reports on TaxAid's 'Tax Planning: Risks and Opportunities' conference, held at the Royal Institute of British Architects on 21 November 2003
Richard Holme, Janet Paterson and Elizabeth Robertson, Creaseys, Tunbridge Wells, look at uncertainties created by the Pre-Budget Report for the OMB sector
John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact
John Whiting, tax partner, PricewaterhouseCoopers, surveys the impact of the PBR on employers and finds that the Chancellor has let loose a (fairly) friendly mongrel rather than the expected Rottweiler
Andrew Hubbard, Director of Taxation, Tenon Group plc and President of ATT, questions the manner in which an important announcement on profit extraction was made and predicts difficult times ahead
Matthew Rose, British Telecommunications plc, discusses alternative tax strategies for UK-owned loss-making group companies
Chas North, KPMG Global Transfer Pricing Services tax partner, and Neil Kelly, tax manager, KPMG, consider the guidance on transfer pricing contained in the Inland Revenue's recently-published International Manual