Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases surveys some of the leading direct tax decisions reached in 2004. The indirect tax round-up will be published in a forthcoming issue
Nigel Eastaway, Senior Tax Consultant, Chiltern plc, reviews Extracting Profit from the Family Company by Roger Jones; Published by LexisNexis; 28pp; price £25
Alan Kennedy, Senior Manager, KPMG's Tax Investigations practice, discusses the guidance on finality for taxpayers issued by the Revenue following the Veltema case
Philip Martin once again provides us with his very personal opinions. In this article he looks at the Revenue's 'amnesia' as regards challenges under EC Law
David Taylor, Head of London Tax Group and Jill Gatehouse, Associate, Freshfields, discuss the 2004 PBR proposals for finance leasing and other recent developments
Martin Scammell, Partner, Ernst & Young LLP, looks at reasons to respond to yet another consultation paper on the option to tax
In the second of a series of articles, Richard Hall and Stephen Callahan of KPMG Tax Investigations address reporting for tax in the context of Section 404 of the Sarbanes-Oxley Act
Aidan O'Carroll, National Head of Tax, Ernst & Young, considers what the Pre-Budget Report can tell us about future corporate tax trends
Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions
Stephen Edge, Slaughter and May, discusses the announcement in the Pre-Budget Report of a review into the way in which financial traders are allowed to claim relief for foreign tax credits