Matthew Hutton, Chartered Tax Adviser, summarises the inheritance tax (and other) issues to be addressed if the succession process for the owner-managed business is to be kept as fiscally painless as possible
David Heaton of the Employer Consulting Group in the Leeds office of Baker Tilly Tax & Advisory Services LLP considers the changes needed to cope with retrospective NIC legislation
Deborah Annells, Managing Director, Azure Tax Limited, looks at China's new Corporate Income Tax law which will come into effect on 1 January 2008
Simon Whitehead, partner, Dorsey & Whitney London, discusses the judgment of the House of Lords in the ACT Class 3 Group Litigation. Dorsey act for the test claimants and as lead solicitors in the case
On his imminent retirement, Maurice Parry-Wingfield, Tax Director, Deloitte, looks back over his career and wonders what the future will hold
David Cruickshank, Deloitte, says farewell to Maurice Parry-Wingfield and reflects on his long and distinguished career in the field of tax
Alan Dolton, Editor of Tolley's Tax Cases, summarises the first sessions of the Public Bill Committee debate on the Finance Bill