Charles Elphicke, Head of Tax at Reed Smith, reviews the recently published Finance Bill, with an emphasis on anti-avoidance measures
Stephen James, Associate Director, VAT Team, Chiltern plc, discusses the VAT aspects of the Budget
Pete Miller, Tax Director in Ernst & Young, outlines the measures in the Budget which affect corporates
A selection of items from the corporate section of Ernst & Young's 2005 Budget Alert make it clear that the emphasis this year was strongly on combating avoidance, both real and perceived
Jonathan Levy, Partner, Levy Watters, takes us through the problems of dealing with clients within the new disclosure regime
John Hayward, expresses his strong personal feelings about what the Chancellor should include in the Budget
Anneli Collins and Aidan Sutton of KPMG and Ian Young of the Tax Faculty of the ICAEW speculate on what DoTAS means for the future of tax planning and the anti-avoidance debate
Les Beckett, xxx, xxx and President of the ATT, highlights the necessity for keeping accurate business records
Following the article in Issue 772, Bob Ramage, Tax Department, Slaughter and May, discusses RK Carvill v Frost. Bob was the person dealing with the Revenue's investigation and the ensuing litigation
Laurence Delorme,1 Transfer Pricing Partner with Landwell & Associés and Stephane Delliot, Head of Tax at Shell France, offer some insight into French APAs