Maurice Parry-Wingfield, Tax Director, Deloitte, criticises the High Court decision that Mars should add back the whole of the year's depreciation even though part of it has been carried forward in stock
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at the tax implication of the 2005 election party manifestos
Sean Finn, tax partner at Lovells, discusses the outcome of the recently issued Advocate General's Opinion in Marks & Spencer v Halsey
Stephen Edge, Slaughter and May, writes on the latest Finance Bill developments
John Hayward, Pension Consultant, reports from the annual Henry Stewart Conference Studies Small Self-Administered Pension Arrangements Conference held in London in February 2005
Harry Hicks, Head of Film and TV at Chiltern plc, outlines the current tax regime for film financing following recent changes
Patrick Cannon, Barrister, 24 Old Buildings, offers initial comments on some of the SDLT changes in the Finance Bill
Robin Williamson, technical director of the Low Incomes Tax Reform Group, offers a LITRG view of the 2005 Budget
Charles Elphicke, Head of Tax at Reed Smith, reviews the recently published Finance Bill, with an emphasis on anti-avoidance measures
Anne Fairpo, identifies the various measures in the Budget relevant to Intellectual Property