Mike McGowan, Neil Henderson and Mark Couch of KPMG LLP consider the tax accounting implications under IFRS of the dividend exemption and debt cap rules introduced in Finance Act 2009
Hui Ling McCarthy, Barrister at Gray's Inn Chambers, reviews this year's Tax Journal Conference on The Future of UK Tax: Tax Policy and Practice in the Changing Economic Climate, held on 24 June
Patrick Cannon considers whether new regulations which provide a procedure for dealing with disputes between the taxpayer and HMRC over legal privilege are what they seem
Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world
Paul Radcliffe and Martin Walker, of Citi's Europe Middle East and Africa (EMEA) Tax group, suggest that beneficial ownership urgently requires a more closely defined universal tax meaning
Jenny Doak, senior associate at Freshfields Bruckhaus Deringer LLP, considers the provisions in Finance Act 2009, Sch 12 which extend the ability of groups to reallocate capital losses and gains
Continuing our series of basic informative articles, Jennie Newton, Legal Director, and Alison Kempenaar, Solicitor, Pinsent Masons LLP, examine the basics of residential developers' VAT concerns
John Whiting, recently appointed Tax Policy Director of the Chartered Institute of Taxation, reflects on the announcement of the cessation of the Tax Law Rewrite Project