Alastair Munro, Director, KPMG, and Ulrike Schoeman, Manager, KPMG, consider the proposed foreign dividend exemption in the Foreign Profits DiscDoc
Peter Maybrey, Tax Partner, PricewaterhouseCoopers LLP, takes a more detailed look at the interest restriction proposals in light of recent developments
In the first of a series of articles, Gemma Young of the Tribunals Service, an executive agency of the Ministry of Justice, writes about the Tax Appeals Modernisation Project
Matt Ellis, Partner, Deloitte, and James Warwick, Director, Deloitte, consider the implications and opportunities for employers as HMRC implement the recommendations of the Varney review
Alan Dolton, editor of Tolley's Tax Cases, concludes our summaries of the Public Bill Committee debates on the Finance Bill
Stuart Walsh and Sarah Zielicka Edwards, from McGrigors LLP, look at aggregates levy cases; rock on …
Continuing our series of basic informative articles, Jeremy Edwards, Partner, and Susannah Hill, Associate, of Baker & McKenzie LLP's London Employee Benefits Group, give an overview of the PAYE system
Patrick Cannon reports on a current practical problem area in SDLT which is causing considerable frustration for taxpayers and advisers and also offers some insights into responding to HMRC SDLT enquiries
Richard Clarke, director in PricewaterhouseCoopers LLP tax investigations practice, looks at the Annabel's (Berkeley Square) Ltd Tribunal decision and how it affects HMRC's focus on restaurant and other hospitality businesses