Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at how tax should be embedded in the business model
Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, Tax Adviser to the firm's OMB clients, discuss the tax issues to consider when forming a partnership as a start-up
Fiona Talbot, Senior Tax Manager, of the Entrepreneurial Companies and Private Client team at PricewaterhouseCoopers looks at the impact of Schedule 22 on the Private Equity Industry
Richard Turnor, Partner, and Phillippa Wilkie, Associate, Allen & Overy LLP, describe partnerships in the international context
Peter Kempster, Nabarro Nathanson, and Deputy President of the Chartered Institute of Taxation, our Guest Editor for this special issue, examines partnerships as business vehicles and introduces the issue
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