John Watson and Tom Cartwright of Ashurst write about HMRC's revised guidance on 'Post-Acquisition Benefits from Ratchets'
Commencing our series on employment strategies, Gary Hull, director, Employment Solutions Practice, PricewaterhouseCoopers LLP, explores how to deliver savings and still benefit the environment
Stephen Edge, Slaughter and May, asks where we are on investment in UK plc in the context of some recent cases
Marc Abrams, Associate Tax Director, Tenon Group, discusses the role of the taxation adviser within a management buy-out transaction
Anne Fairpo, Rawlinson & Hunter, looks at the HMRC's outsource contract project, Acquiring Strategic Partners for the Inland Revenue
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, reviews Gift Aid audits
In the second of a two-part article, his 25th in this publication, Maurice Parry-Wingfield, Tax Director, Deloitte, focuses mainly on how 'non-charitable expenditure' will impact charities' tax exemption
In a two-part article, Patrick Cannon looks at some recent changes plus some matters of current debate in SDLT, drawing on extracts from the forthcoming new edition of his book Tolley's Stamp Taxes 2006–07
John Davison, GST Partner, Grant Thornton, Australia outlines the differences and similarities between the Australian and UK tax systems, and what a new immigrant or temporary secondee may need to know