Continuing our series of basic, informative articles, Rupert Shiers and Carl Pastars, solicitors in the Tax Litigation team at McGrigors, explain the legal nature and UK taxation treatment of partnerships
Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)
Andrew Flint takes a sideways look at the month's tax news
John Lindsay, Linklaters, highlights a new pitfall which has arisen as a result of the extension of the scope of UK transfer pricing legislation to transactions between UK-resident companies
Chris Morgan, Head of KPMG's EU Tax Group, and Jonathan Bridges, Tax Manager in KPMG's EU Tax Group, outline the mechanics of much talked about, rarely explained, EU tax return claims
Robin Williamson reports on the ICAEW Tax Faculty Annual Residential Conference 2004, held on 24–26 June
John Hayward, Pension Consultant, writes on Tolley's Tax Planning For Wealthy Clients conference held on 24 June
Philip Martin, Taxation Adviser at Dorsey & Whitney, offers yet another personal view on the tax morality debate
Stephen Herring, Tax Partner and Andrew Levene, Tax Director, BDO Stoy Hayward, consider possible systems for taxing PIFs and explain the thinking behind BDO SH's response to the Government's consultation paper