Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds
The Tax Journal brings you Ernst & Young's reaction to the Pre-Budget Report of 24 November 2008
Tom Daltry, Consultant in the Tax Group of Eversheds LLP, reviews the practical impact of the so-called 'Demibourne Regulations' and HMRC guidance on the application of those Regulations
Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 20781 – 20797. These are up-to-date to 19 September 2008
Kelly Hayworth, Technical Officer for the Low Incomes Tax Reform Group, reports on some of the group's representations made during the consultation on HMRC Powers
Hui Ling McCarthy, Barrister at Gray's Inn Tax Chambers, discusses the ambit of the principle of abuse of rights
Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 20764 – 20780. These are up-to-date to 21 August 2008