Charles Beer, Partner, KPMG, reports on changes relevant to property in the Budget
Craig Thomson and Martyn Bridges, Deloitte & Touche Tax Audits & Investigations group, explore changes in the law highlighted by the recent NAO report 'Tackling Fraud against the Inland Revenue'
Jonathan Peacock QC considers the anti-abuse provisions in FA 2000 under which the Revenue can eject a company from the tonnage tax regime and compares it to the traditional approach to anti-avoidance legislation
In the final part of this series of articles on taxing hotels, Elizabeth Bradley CTA and Neville Wright of Berwin Leighton Paisner, explore VAT and stamp duty within the context of hotels
A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business
The Tax Journal has offered its Editorial Board and others a free hand (with no Editorial interference) to publish their opinions, which do not, of course, necessarily represent those of The Tax Journal. Simon McKie kicks off with some strong comments on the current anti-avoidance debate
Paul Noble from Ernst & Young's Tax Risk Management Group considers the National Audit Office's comments on the Inland Revenue's efforts to prevent tax fraud in its recent report on tackling fraud
In the second of a three-part series of articles on taxing hotels Neville Wright and Elizabeth Bradley CTA, of Berwin Leighton Paisner, look at tax reliefs available for hotels
Continuing our series of basic informative articles, Jonathan Ivinson, Partner in McDermott, Will & Emery's London Tax Group, updates his previous back to basics article on corporate debt in the light of FA 2002
John Endacott, Tax Partner at Winter Rule, asks why Venture Capital Trusts & Enterprise Investment Scheme shareholdings are currently not used to the full as tax-efficient investments