Mike McGowan, Neil Henderson and Mark Couch of KPMG LLP consider the tax accounting implications under IFRS of the dividend exemption and debt cap rules introduced in Finance Act 2009
Hui Ling McCarthy, Barrister at Gray's Inn Chambers, reviews this year's Tax Journal Conference on The Future of UK Tax: Tax Policy and Practice in the Changing Economic Climate, held on 24 June
Continuing our series of basic informative articles, John Davison, Grant Thornton, Sydney, provides as an outline of the Australian taxation system
John Whiting, recently appointed Tax Policy Director of the Chartered Institute of Taxation, reflects on the announcement of the cessation of the Tax Law Rewrite Project
Alex Cole of Latham & Watkins explains the changes to the late-paid interest rules as a result of the Finance Bill and its effect on tax
Richard Las, Head of HMRC's Organised Crime Strategy, describes how the tax system has been targeted by organised criminals
Donald L Korb and Aditi Banerjee, of Sullivan & Cromwell LLP, provide a US viewpoint on the impact of multilateral tax information exchange programs
Continuing our series of basic informative articles, Amanda Sullivan outlines the rules that apply for employee compulsory and voluntary National Insurance contributions (NICs)