Continuing our series of basic informative articles, David Nickson, Partner, KPMG LLP, outlines the background to partnership vehicles and taxation in the corporate context
Peter Maybrey and Peter Cussons, both PricewaterhouseCoopers LLP partners, take a look at the current status of discussions on the taxation of foreign profits of companies
Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, examines some interesting and current areas of international tax planning through his work with a Swiss subsidiary
Pete Miller of Ernst & Young LLP looks at the recent developments arising from the amended EU Mergers Directive
David F Williams of KPMG's Tax Business School® considers how corporate social responsibility principles apply in the area of taxation
Janet Paterson, Partner, Creaseys LLP, summarises the facts of the High Court in Gaines-Cooper v HMRC, released on 13 November 2007, and asks what this means to tax practitioners
Paul Morton, Head of Group Tax, Reed Elsevier Group plc,1 in the second of two articles on this topic, asks what the relationship should be between business profits, tax and the accounts