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MIKE TRUMAN introduces the notes from the first Taxation Breakfast Briefing, and returns to a favourite topic …

MARK MORTON writes an epitaph for the non-corporate distribution régime.

MIKE TRUMAN explains why Jersey's income tax rate will soon be doing exactly what it says on the tin.

A response by the City of Westminster and Holborn Law Society to the draft legislation on real estate investment trusts.

DAVID COBB consider the impacts of the SME-friendly announcements on research and development in the Pre-Budget Report.

KEVIN NICHOLSON reviews the Court of Appeal's judgment in 'Arctic Systems' and finds much in it to encourage small businesses.

Marks & Spencer plc v Halsey (Case C-446/03), European Court of Justice, 13 December 2005

Query T16,715

KEITH M GORDON MA (Oxon), ACA, CTA, barrister considers the practical issues facing companies in the light of non-corporate distribution rate legislation.

FEW READERS CAN honestly believe that the non-corporate distribution rate rules represent the best of recent tax policy. First, they were introduced in a rush; secondly, they introduced a large amount of unnecessary complexity; thirdly, but for the complexity, their overall effect is more or less akin to the repeal of the corporation tax starting rate.

AMANDA FLINT looks at transfer pricing and share schemes.

KEITH GORDON ACA, CTA, barrister argues that unintended changes to the tax law made by Rewrite Bills should be amended in future Finance Bills.

MICHAEL TUHME warns practitioners not to be caught out by unexpected problems with loans to participators

From time to time I have the pleasure of putting my corporation tax commitments to one side and working instead alongside our corporate finance team in carrying out tax due diligence reviews, principally assisting banks with their investment decisions in private company acquisitions.

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