David Cruickshank, Deloitte, says farewell to Maurice Parry-Wingfield and reflects on his long and distinguished career in the field of tax
Jo Myers and Ken Almand, both Senior Consultants on Ernst & Young's International Tax Services team, assess HMRC's proposed new approach to pre-filing agreements in potential thin capitalisation cases
Alan Dolton, Editor of Tolley's Tax Cases, summarises the second day of the Committee of the Whole House debate on the Finance Bill
Nick Udal and Allan Cinnamon, BDO Stoy Hayward, provide us with up-to-date information on the preferred European holding-company location, and the wider international tax implications
Alec Ure, Consultant, Alec Ure Associates, and Gavin Moffatt, Senior Technical Adviser, SBJ Benefit Consultants City Division, explain the potential pitfalls and benefits of setting up a Hancock Annuity post A-Day
Alan Dolton, Editor of Tolley's Tax Cases, summarises the first day of the Committee of the Whole House debate on the Finance Bill
Continuing our regular pensions update, the Norton Rose Pensions Team cover the pensions aspects of the Budget and the Finance Bill
James Bullock reviews the provisions of the Budget and the Finance Bill relating to tax compliance, investigations and litigation
Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
Richard Rolls of KPMG LLP (UK) considers deferred share plans as a tax-efficient alternative to unapproved share options