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Experts offer their first reactions to PBR 2005
FRANCESCA LAGERBERG looks at small business issues.
The European Commission has launched open consultations on European Union company taxation. More information, including consultation documents setting out options and the various technical considerations involved in the two proposals, is available on the Europa website at: http://europa.eu.int/comm/taxation_customs/taxation/consultations_en.htm.
DAVID EVANS and ROBERT HODGES of Ernst & Young consider the Special Commissioners' verdict in the Marks & Spencer cross border group relief case
When corporation tax self assessment was introduced with effect from 1 July 1999, it adopted many of the provisions that existed under corporation tax pay and file.
Advance corporation tax
Joshua Shields BA(Hons)(Cantab), barrister considers the practical aspects of limited liability partnerships
CT regime contravened the principle of 'freedom of establishment' claim
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