Becky Rees and Liz Morgan, of the Tax Department of Pinsent Masons LLP, take a look at the new bank payroll tax
A selection from Ernst & Young's detailed commentary on the Pre-Budget Report of 9 December 2009
Becky Rees and Liz Morgan, of the Tax Department of Pinsent Masons LLP, take a look at the HMRC consultation document 'Simplifying transactions in securities legislation'
Pete Miller, Powrie Appleby LLP, writes about some more recent tax cases that have taken his interest. The article looks at three cases that introduce some interesting questions of procedure
In the last of our series on 'Tax in Turbulent Times', David Nickson and Nick Chandler of KPMG LLP consider some of the issues that arise when distributable reserves are under pressure
In the second of two articles, Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Michael Bell, Partner and Clara Howard, Tax PSL at Osborne Clarke consider the use of demergers to return value to shareholders in today's economic climate
Philip Feibusch and Steve Watts, of Bourne Business Consulting LLP, consider the subject of 'tax nothings' in respect of retailers' capital expenditure