The Tax Journal is delighted to resume our 'Tax Publications'. This week we cover books published between March 2009 and September 2009.
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 15 June 2009
Mike McGowan, Neil Henderson and Mark Couch of KPMG LLP consider the tax accounting implications under IFRS of the dividend exemption and debt cap rules introduced in Finance Act 2009
Hui Ling McCarthy, Barrister at Gray's Inn Chambers, reviews this year's Tax Journal Conference on The Future of UK Tax: Tax Policy and Practice in the Changing Economic Climate, held on 24 June
Continuing our series of basic informative articles, John Davison, Grant Thornton, Sydney, provides as an outline of the Australian taxation system
Ashley Greenbank, of Macfarlanes LLP, reviews the new rules for distributions of a capital nature
John Whiting, recently appointed Tax Policy Director of the Chartered Institute of Taxation, reflects on the announcement of the cessation of the Tax Law Rewrite Project