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
Ernst & Young provide us with a summary of the Chancellor's proposals
As we enter the festive season, Philip Fisher, Employee Benefits Partner at Chartered Accountants, Chantrey Vellacott DFK, explains why tipping the waiter can lead to NIC penalties
Stephen Edge, Slaughter and May, explores the ideas of fairness, competition and living in the real world
Nigel Eastaway, Senior Tax Consultant at WJB Chiltern plc, gives us his personal opinion on where we are now
Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
Liz Morgan and Catherine Robins, partners in Pinsents' Tax Group, consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges