Matthew Hutton, Chartered Tax Adviser, summarises the inheritance tax (and other) issues to be addressed if the succession process for the owner-managed business is to be kept as fiscally painless as possible
Deborah Annells, Managing Director, Azure Tax Limited, looks at China's new Corporate Income Tax law which will come into effect on 1 January 2008
David Cruickshank, Deloitte, says farewell to Maurice Parry-Wingfield and reflects on his long and distinguished career in the field of tax
Alan Dolton, Editor of Tolley's Tax Cases, summarises the first sessions of the Public Bill Committee debate on the Finance Bill
Continuing our series of basic informative articles, Martin Scammell of Eversheds LLP, covers VAT and hotel and holiday accommodation, an area that, somehow, is more complicated than it ought to be
Continuing our series on the environment, John Manning and Emma Ormond, from the PricewaterhouseCoopers LLP environmental tax and regulation team look at the tax implications of 'going carbon-neutral'
Continuing our regular pensions update, the Norton Rose Pensions Team cover the pensions aspects of the Budget and the Finance Bill
John Endacott, Tax Partner at Winter Rule and Chairman of the SME Tax Committee of the Tax Faculty of the ICAEW reviews the business tax implications of the final report of the Lyons Inquiry