Sacha Pertwee, Assistant Solicitor in the Corporate Tax Group and Alex Wheeler consider how schemes under Insolvency Act 1986 may be used to facilitate demergers
Nick Fagge, Solicitor at Schulte Roth & Zabel International LLP, discusses the developments in the Budget and Finance Act which will have an effect upon hedge funds and their managers
Philip Martin, of Marks & Spencer Group Tax, expresses his personal view on the great tax avoidance debate. The opinions expressed are the author's own
Peter Stokes retired last month, having worked in tax for 36 years, both in the Inland Revenue and in the private sector. He has offered The Tax Journal some purely personal parting thoughts
Matthew Taylor, Partner, Ernst & Young's Insurance Tax group, alerts us to a particular aspect of tax accounting, which has caused much debate
Ben Flockton, Consultant, Ernst & Young, examines three recent VAT cases which affect insurance-related services
Continuing our series of basic informative articles, Leigh Francis, Taxation Manager at the Association of British Insurers, provides an introduction to the general principles of Insurance Premium Tax
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Louise Rippon, 3 Temple Gardens Tax Chambers, reports on the Wyman Debate on 15 May, where the motion read 'This house believes that tax is not a moral issue — it's purely a matter of law'