Continuing our series of basic informative articles, Lakshmi Narain outlines the basic issues involved when using accounting for tax
Clare Mainprice reports on the annual CIOT/IRC/C&E evening conference for 2003
Colin Clavey and Siân Morgan, Ernst & Young's Tax Effective Supply Chain Management and Transfer Pricing group, discuss the draft legislation setting out a revised basis of charge for corporation tax for non-resident companies
Daron Gunson, FCA, FTII, of the Parmentier Arthur Group meets John Hayward of Carr Sheppards Crosthwaite as he looks back over 24 years dealing with pension matters — on both sides of the fence
Gavin McFarlane of Temple Chambers Cardiff, discusses a pivotal case, R v Early, in the series of excise duty appeals relating to London City Bond and Operation Stockade
Draft legislation was published recently which makes important changes to the 'exempt activities test' within the controlled foreign companies (CFC) rules. Chris Morgan and Michael Bird of KPMG's International Corporate Tax Group discuss the proposed changes and consider their impact
Continuing our series of basic informative articles, Adrian Shipwright and Rupert Baldry, Pump Court Tax Chambers, consider trusts and settlements
Is Customs' threat to criminalise some forms of tax avoidance which are currently accepted as legitimate a real threat to tax planners? Clare Mainprice investigates
Stephen Camm and Tim Brown, from PricewaterhouseCoopers' tax investigations business look at recent developments
Andrew Watt, Director of Tax Investigations, WJB Chiltern plc, describes the mechanics of an Inland Revenue raid and how best to deal with it