Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance
David F Williams of KPMG's Tax Business School® considers how corporate social responsibility principles apply in the area of taxation
Paul Morton, Head of Group Tax, Reed Elsevier Group plc,1 in the second of two articles on this topic, asks what the relationship should be between business profits, tax and the accounts
Jeremy de Souza, who chaired the recent Stamp Taxes Practitioners Group's second Annual Conference, gives us a brief overview of that conference and introduces this special mini-issue on SDLT
Leonard Beighton, a member of the Low Incomes Tax Reform Group and a director of Tax Volunteers, considers possible changes to Gift Aid
Mario Petriccione, a Director in KPMG in the UK, and Sandeep Chaufla, a partner based in the Indian firm BSR and Co, look at some of the tax aspects of business involvement in India
Nicholas Bowen, Doughty Street Chambers, explains and examines the implications of the Court of Appeal's judgment in Neil Martin Ltd v HMRC. He argued the case for the company before the Court of Appeal