The Tax Journal brings you Ernst & Young's reaction to the Pre-Budget Report of 24 November 2008
Tom Daltry, Consultant in the Tax Group of Eversheds LLP, reviews the practical impact of the so-called 'Demibourne Regulations' and HMRC guidance on the application of those Regulations
Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world
Kelly Hayworth, Technical Officer for the Low Incomes Tax Reform Group, reports on some of the group's representations made during the consultation on HMRC Powers
Rupert Shiers and James Duncan, Partner and Solicitor in the Tax Disputes and Investigations team at McGrigors LLP, respond to recent publications and articles on tax tribunal reform
Paul Morton, Head of Group Tax at Reed Elsevier Group plc, sets out personal views on the contribution made by the tax function to shareholder value creation
David Bowes, Head of Share and Business Valuation Services at Vantis, presents the third in our series of articles on SMEs, in which he writes on share and business valuation