In the second of two articles, Paul Harrison, Head of Tax Management Services, and Chris Scott, Head of Corporate Tax Compliance, KPMG UK, look at the practicalities of dealing with the changing tax environment
The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006
In the first of two articles on the Varney Review, David Cruickshank, Tax Partner, Deloitte, looks at the Review from a practitioner's perspective
In the first of two articles, Paul Harrison, Head of Tax Management Services, and Chris Scott, Head of Corporate Tax Compliance, at KPMG in the UK, unveil the results of a comprehensive survey of tax departments
Andrew Hickman, transfer pricing partner, KPMG, London, looks at the activities of the EU Joint Transfer Pricing Forum and asks what they mean for the UK
Anneli Collins and Paul Cooper, partners in KPMG´s M&A Tax group, look at the implications for M&A work of the Special Commissioners´ decision in Johnston Publishing
Patrick Cannon takes a look at Nominations, one of the most obscure provisions in the SDLT code
John Hayward, Pension Consultant, ponders on whether the new pension tax regime has achieved its stated aims
Philip Moss, Partner, and Tracey Rutland, Associate, Osborne Clarke, discuss termination payments and how they are taxed
Jonathan Fisher QC outlines the background to the Assets Recovery Agency's settlement with Dylan Creaven, who was acquitted last year of involvement in large-scale MTIC fraud