Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector
Peter Cussons, International Corporate Tax Partner, PricewaterhouseCoopers, takes us through the EU landmark decisions and discusses the future
Andrew Watters and Jonathan Levy, Partners, Levy Watters, continue the current debate by examining recent case law on the nature of tax fraud
Robert Maas, Blackstone Franks, gives us his personal view on Section 660A
Paul McCarthy, Partner and Jan Evans, Professional Support Lawyer, Allen & Overy, look at some changes to the Inland Revenue's guidance on Part 7 IT(EP)A and highlight some continuing concerns
Nigel Doran, tax partner at Macfarlanes, considers the correctness of the Revenue's answer to a FAQ on market value and personal restrictions
Anton Hume, International Tax Partner, Grant Thornton, examines the taxation of UK companies on dividends from EU subsidiaries
Tim Ambrose, President of The Chartered Institute of Taxation, and Partner with PricewaterhouseCoopers, Aberdeen speculates on how he would like to improve the tax law
Daron Gunson, of the Parmentier Arthur Group, reports on the IBC Conference, Advanced Corporate Tax Planning, which was held in London on 12 June
Malcolm Gammie, QC, asks about the policy behind the practice