Pete Miller, Corporate Tax Director, Ernst & Young, reports on the corporate changes in Pre-Budget Report 2005
Karen Hughes, corporate tax partner, Lovells, discusses the practical implications of the new loan relationships and derivative contracts 'degrouping' charges
Sara Luder of Slaughter and May looks at the new tax arbitrage rules in Finance (No. 2) Act 2005
Mathew Oliver, Lawyer at Lovells, discusses the proposed changes to the taxation of leased plant and machinery as set out in the latest Technical Note published by HMRC on 21 July
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, reports on this year's Tax Faculty Residential Conference, held on 24/25 June 2005, and asks 'How healthy are your clients' businesses?'
Alan Dolton continues our coverage of the Finance Bill Debates in Standing Committee B
Gillian Wild, Tax Director at PricewaterhouseCoopers, considers the impact of International Financial Reporting Standards on the corporation tax liabilities of UK companies
Alan Dolton describes the discussion of the Finance Bill by the Committee of the Whole House and the first two sittings of Standing Committee B