Richard Rolls and Alison Hughes of KPMG consider the tax implications of bonus deferrals and clawback arrangements
Toby Price, a tax director in Real Estate at Deloitte LLP, says that the question of control can dominate in matters of SDLT group relief
Patrick Cannon looks at the application of Ramsay in SDLT and the use of reliefs for alternative finance structures
Brian Jones, HMRC Assistant Director, Tax Law Rewrite Project, describes two rewrite Bills recently published for consultation
In the first of a series of articles on the issues facing SME employers in a recession, Stuart Stroud, Senior Consultant, Employer Services, Vantis, covers employee benefits
James Hill, Partner, and Karla Yates, Associate, in the Tax Department of Mayer Brown International LLP, provide an overview of the indirect tax issues arising on business acquisitions
Francesca Lagerberg, Head of the National Tax Office at Grant Thornton UK LLP, considers the intermediaries legislation after its first decade
Continuing our series on EC tax law, Tom O'Shea, Lecturer in Tax Law, Centre for Commercial Studies, Queen Mary, University of London, discusses the right of non-residents to equal treatment
James Hill, Partner, and Karla Yates, Associate, in the Tax Department of Mayer Brown International LLP provide an overview of the direct tax issues arising on business acquisitions