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PENSIONS INVESTMENTS


Peter Maybrey and Peter Cussons, both PricewaterhouseCoopers LLP partners, take a look at the current status of discussions on the taxation of foreign profits of companies

Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance

Published October/November/December

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

 
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