Steve Edge, Slaughter and May, looks at the consequences of HMRC's recent press release on a breach of the financial covenants set by an Advance Thin Capitalisation Agreement
Jan Ellis, tax partner, Blick Rothenberg, offers further thoughts on the valuation of shares under the Enterprise Management Incentive regime
Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a post-Finance-Bill update on the changes to residence and domicile
The following titles were featured in 'Tax Publications' in The Tax Journal, Issue 925, 17 March 2008 and further details of these books can be found in that issue.
Simon Wilks, partner at PricewaterhouseCoopers LLP, explores the Finance Bill and the 'information and inspection powers' contained within it
Graham Airs comments on Advocate-General Sharpston's determination to undermine Member States' tax systems at the ECJ
Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update, including details of the pensions aspects of the recent Budget
Karen Cooper, partner and Natalie Smith, associate, Osborne Clarke, consider the importance of share valuation when granting Enterprise Management Incentive options and review HMRC's valuation practice
Andrew Flint takes a sideways look at the tax world
James Bullock, McGrigors LLP, looks at the implications of measures proposed in the Budget and Finance Bill 2008 affecting compliance, investigations and litigation