David Nickson and Michelle Gilbert of Ernst & Young ask whether the UK should follow the example of the US and take more of an interest in the legislative process
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, in a series of articles on the LITRG's work, discusses the role played by the Group in Finance Bill debates in Parliament
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at how tax should be embedded in the business model
Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, Tax Adviser to the firm's OMB clients, discuss the tax issues to consider when forming a partnership as a start-up
Fiona Talbot, Senior Tax Manager, of the Entrepreneurial Companies and Private Client team at PricewaterhouseCoopers looks at the impact of Schedule 22 on the Private Equity Industry
Richard Turnor, Partner, and Phillippa Wilkie, Associate, Allen & Overy LLP, describe partnerships in the international context
Peter Kempster, Nabarro Nathanson, and Deputy President of the Chartered Institute of Taxation, our Guest Editor for this special issue, examines partnerships as business vehicles and introduces the issue
Continuing our series of basic, informative articles, Rupert Shiers and Carl Pastars, solicitors in the Tax Litigation team at McGrigors, explain the legal nature and UK taxation treatment of partnerships
Luke Bennett and John Endacott, Tax Partners, Winter Rule, highlight some of the practical problems that arise in advising professional partnerships
David Nickson, Partner, and Pete Miller, Director, Ernst & Young LLP, ask if there are too many black holes in the legislation applicable to corporate partnerships