Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
Liz Morgan and Catherine Robins, partners in Pinsents' Tax Group, consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges
Gavin McFarlane of Temple Chambers, Cardiff, introduces the new Assets Recovery Agency
Heather Glass, Corporate Tax Consultant, and Elspeth Orcharton, Partner, Ernst & Young LLP, discuss the tax issues arising from PFI
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, brings us up to date on the work of the Group
John Moret, Executive Chairman PPML, sets out his thoughts on the original pensions tax simplification proposals and the likely impact on the SIPP marketplace
James Campbell, Associate Solicitor in the Norton Rose Pensions Team, looks at how company insolvency affects occupational pension schemes and how pension benefits can be better protected
Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK
Peter Beckett of KPMG's Real Estate Tax Advisory Group considers the impact of the Corporation Tax Reform Document on property companies
Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector