In this second part of a two-part article John Lindsay, Linklaters, considers the accounting and tax treatment which can apply for investors in convertible and exchangeable securities
Andrew Watters and Jonathan Levy of LevyWatters consider how one can identify the abode of central management and control following the Court of Appeal's judgment in Wood v Holden
In a two part article John Lindsay, Linklaters, considers the tax and accounting treatment for convertible and exchangeable securities for accounting periods beginning on or after 1 January 2005
Christian Ehlermann, Tax Partner, Munich, and Katja Nakhai, Senior Tax Manager, Deloitte, consider the ECJ's decision on cross-border loss relief in Marks & Spencer and the impact the decision will have in Germany
Continuing our series of basic informative articles, Rupert Shiers, McGrigors, introduces and summarises the basic rules which dictate the way in which the courts resolve difficult points of statutory interpretation
David Craddock, David Craddock Consultancy Services, reviews Employee Reward Structures by Aidan Langley, published by Spiramus, 446pp
Alan Buckett, Head of VAT Services at Day, Smith & Hunter, considers the key findings from a recent report by HMRC 'Findings of the Review of Links with Medium-Sized Businesses' published at the end of 2005
Continuing our series on legal concepts aimed at those working in tax, Jonathan Fisher QC, Barrister, 18 Red Lion Court, provides a brief guide to the fundamental principles of criminal law and practice
Brian Drummond, Partner, and Alistair Nash, Director, both of KPMG's Financial Services Tax Practice, consider UK and European developments in the taxation of authorised funds
John Hayward reports on the New Pensions Tax Regime: Planning for A Day conference