In the second of a series of articles, Pete Miller of Ernst & Young writes about some more recent tax cases that have taken his interest. This time the theme is important issues for different stakeholders in the tax profession
Teresa B Hughes, Attorney-Advisor, Associate Chief Counsel (International), IRS, continues our series from the IRS on US matters which concern the UK. Edited by Donald L Korb, Chief Counsel, IRS
Simon Whitehead, partner, Dorsey & Whitney London, highlights the significance of the Advocate General's opinion in the Lidl Belgium case
HMRC has issued updated guidance in respect of how the late-night taxi tax exemption should be interpreted. Jim Boylan and Jon Braid of Ernst & Young review the implications for employers
David Nickson, Tax Partner, KPMG LLP, discusses HMRC's announcement on 21 January regarding asset contributions to partnerships and capital gains
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, looks at the international tax aspects of a UK company acquiring a German group
Robin Williamson discusses a new report by LITRG, Community Links and the Child Poverty Action Group on whether the tax/benefits system encourages work
John Endacott, Winter Rule, asks whether the new CGT rules will act as a disincentive to entrepreneurs and if so, by how much
In the second of a two-part article, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and how it impacts on offshore trusts and companies