Anthony Davis, Cadwalader, Wickersham and Taft LLP, welcomes the proposed changes to the treatment of loan relationships in insolvency, announced in the PBR
John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact
Paul Fay, Director of Horwath Clark Whitehill's London Corporate Tax Group, comments on the latest proposals on corporation tax in the Pre-Budget Report
Matthew Rose, British Telecommunications plc, discusses alternative tax strategies for UK-owned loss-making group companies
John Whiting, tax partner with PricewaterhouseCoopers and a former President of the Chartered Institute of Taxation reviews Tolley's Tax Digest — Extracting Profit From The Family Company by Andrew Hubbard
Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
Heather Glass, Corporate Tax Consultant, and Elspeth Orcharton, Partner, Ernst & Young LLP, discuss the tax issues arising from PFI
Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK
Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector
Jonathan Vines, Partner and Mon Ullah, Assistant Manager in KPMG's International and Finance Tax Group, discuss the proposals in respect of leasing