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ANTI AVOIDANCE


Andrew Flint takes a sideways look at the tax world

Heather Self, partner in the International Tax Services Group at Grant Thornton UK LLP, gives us her thoughts on what is and is not acceptable tax avoidance

In the second of two Back to Basic articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, discuss the main tax issues for the private equity house and lenders

Continuing our series of basic informative articles, in the first of two articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, look at the tax issues for managers

Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, reviews this semi-mature tax against what we might have expected and asks where SDLT will go next

Continuing our View from 100 Parliament Street, Chris Davidson, Deputy Director, Business Customer Unit, HM Revenue & Customs, reports on progress the OECD's Intermediaries Project is making

Anthony Davis, tax partner in Gide Loyrette Nouel's London office, takes a look at the new regulations and HMRC guidance on the taxation of securitisation companies

Richard Clarke, tax director at PricewaterhouseCoopers LLP, reviews HMRC's annual report for 2005/06

Peter Cussons, International Corporate Tax Partner, PricewaterhouseCoopers LLP discusses the recent Denkavit withholding tax case judgment

Alan Dolton, editor of Tolley's Tax Cases, reviews some of the leading direct tax decisions reached during 2006

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