David Boneham of Deloitte describes the radical changes to the corporation tax treatment of equity futures and options made during 2005
The Tax Journal is pleased to launch a series of short monthly articles written by a member of the HMRC team. This week we cover a decision on the NIC liability of payment of bonuses in gold coins
HMRC has scored two more significant victories in its fight against holders of non-UK bank accounts who fail to comply with their tax obligations, suggests Richard Clarke, tax director, PricewaterhouseCoopers LLP
Ross Wilkinson and Warren Howells, director and senior consultant, respectively, of Chiltern plc's corporate tax team, analyse the Advocate-General's Opinion on the Cadbury Schweppes case at the ECJ
Some two years since it was launched, the disclosure regime is about to undergo a major extension, as Richard Collier-Keywood, UK head of tax for PricewaterhouseCoopers LLP, explains. But will it work effectively?
Robert Maas, Blackstone Franks, adds his comments to the recent series of articles in The Tax Journal on the Halifax decision
A Walk Down the Fairway of Value Added Tax (A practical guide to VAT for golf clubs) by Ian Fleming FIIT; Published by Spiramus Press Ltd; 72 pages; Price: £16.95; ISBN 190490541-2
Daron Gunson of Parmentier Arthur Group meets John Cullinane, the new CIOT president
Jonathan Vines, partner and James Boyd, senior manager, KPMG LLP, outline the new leasing rules including some example computations
Andrew Watt, Director of Tax Investigations, Chiltern plc, discusses HMRC's latest concern about offshore arrangements