Michael A DiFronzo, Deputy Associate Chief Counsel (International), IRS, continues our series from the IRS on US matters which concern the UK. Edited by Donald L Korb, Chief Counsel, IRS
John O'Donnell, Director of Indirect Tax Investigations at Chiltern (now part of BDO Stoy Hayward LLP), updates us on the recent European Court of Justice decision in Teleos
Richard Clarke, Director in PricewaterhouseCoopers' LLP Tax Investigations practice, looks at current developments that affect HMRC's enquiries into claims to non-residence and non-domicile
Patrick Cannon looks at announcements in the PBR 2007 relating to SDLT
James Bullock, McGrigors LLP, reviews a consultation document relating to the future of tax appeals against decisions made by HMRC
Stephen Edge of Slaughter and May brings us the City reaction to the PBR 2007 concentrating on how private equity would be dealt with
Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements, one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
The PBR 2007 contains many measures which will have an impact on employment. Gary Hull, Director, PricewaterhouseCoopers LLP, has summarised the most pertinent points
The Tax Journal brings you Ernst & Young's immediate reaction to the Pre-Budget Report of 9 October 2007
Marcus Rea, Corporate Tax Director at Deloitte & Touche LLP, discusses the rise of AIM as an international market and highlights some of the issues faced in key emerging territories