Continuing our series of articles on the issues facing SME employers in a recession, Peter Davies, Senior Manager, Employer Services Team, Vantis, seeks to make reporting requirements manageable
Andrew Hubbard suggests a framework for 'rational' public debate about tax avoidance
An update by Gay Deuchar, a partner in Ernst & Young's International Tax Services team, on the current status of the taxation of foreign profits following recent HM Treasury announcements
Martin Scammell looks at an unfortunate side-effect of the banking crisis
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, considers the new penalties and appeals system from the point of view of those on low incomes
In the first of three articles, Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the development of the Ramsay principle since the seminal decision in BMBF/SPI