Marcel Becker, 3 Temple Gardens, deals with the question of confidentiality of banking in German law which provides an effective protection against the tax authority's inquiries
Maurice Parry-Wingfield, Tax Director, Deloitte, criticises the High Court decision that Mars should add back the whole of the year's depreciation even though part of it has been carried forward in stock
Jonathan Cooklin, tax partner, and Laurent Sykes, tax associate, Freshfields Bruckhaus Deringer, both solicitors and chartered accountants, discuss recent changes to the taxation of convertibles
Continuing our regular feature, the Pensions team at Norton Rose bring us a pensions update
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at the tax implication of the 2005 election party manifestos
Sean Finn, tax partner at Lovells, discusses the outcome of the recently issued Advocate General's Opinion in Marks & Spencer v Halsey
Peter Beckett, Director, and Steve Kirby, Tax Adviser, in Ernst & Young's Real Estate Advisory Group, consider the road ahead for the introduction of a UK REIT
Stephen Edge, Slaughter and May, writes on the latest Finance Bill developments
John Hayward, Pension Consultant, reports from the annual Henry Stewart Conference Studies Small Self-Administered Pension Arrangements Conference held in London in February 2005
Harry Hicks, Head of Film and TV at Chiltern plc, outlines the current tax regime for film financing following recent changes