A selection of items from the corporate section of Ernst & Young's 2005 Budget Alert make it clear that the emphasis this year was strongly on combating avoidance, both real and perceived
David Blumenthal, Partner, Dewey Ballantine, reports on Tolley's Tax Planning for Company Reorganisations conference, held in November 2004
Robert Kent, tax partner, and Peter Cosmetatos, senior associate, of Freshfields Bruckhaus Deringer, discuss the use of offshore unit trusts as vehicles for holding UK real estate
Continuing our series of basic informative articles, Alan Thomson, Senior Charities Tax Manager, Chantrey Vellacott DFK, writes on the taxation of charity income and gains
Graham Airs, Slaughter and May, writes on the corporation tax changes proposed to accommodate the European Company in the United Kingdom
Continuing our series on legal concepts aimed at those working in tax, Guy Nesbitt, a solicitor at Morgan Cole, discusses the buyback of shares by a private company
Kevin Griffin, Director in Ernst & Young's Stamp Taxes Group, provides a brief review of the main reliefs from SDLT
Cliona Murphy, Tax Director, Deloitte & Touche LLP, discusses the impact of the introduction of SDLT on reconstructions and the effective creation of two separate stamp tax regimes
Nigel Doran, partner, and Andrew Loan, solicitor, in the corporate tax group at Macfarlanes, consider the Ramsay principle post-BMBF/SPI and look forward to the outcome of Campbell v IRC