Kevin Ashman, a tax partner at Lovells LLP, and Suzanne Price, an associate at Lovells LLP, look at the conditions of the new property authorised investment funds regime
Michael Devereux and Rita de la Feria, Oxford University Centre for Business Taxation, assess the unjust enrichment defence in VAT, following the ECJ ruling in Marks & Spencer
Alan Dolton, editor of Tolley's Tax Cases, summarises the Committee of the Whole House debate on the Finance Bill
Alan Dolton, Editor of Tolley's Tax Cases, summarises the Second Reading debate on the Finance Bill
Steve Edge, Slaughter and May, looks at the consequences of HMRC's recent press release on a breach of the financial covenants set by an Advance Thin Capitalisation Agreement
Jan Ellis, tax partner, Blick Rothenberg, offers further thoughts on the valuation of shares under the Enterprise Management Incentive regime
Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a post-Finance-Bill update on the changes to residence and domicile
The following titles were featured in 'Tax Publications' in The Tax Journal, Issue 925, 17 March 2008 and further details of these books can be found in that issue.
Simon Wilks, partner at PricewaterhouseCoopers LLP, explores the Finance Bill and the 'information and inspection powers' contained within it
Graham Airs comments on Advocate-General Sharpston's determination to undermine Member States' tax systems at the ECJ