Tax Representations 2003

R and D tax credits- guidance on and possible inprovements to the operation of the existing system

VAT: pension fund management

Tax law rewrite: PAYE regulations 99-108: assessment and direct collection

Tax law rewrite: PAYE regulations 56-80A: Part 6: special provisions

Modernisation of stamp duty draft legislation

Research and Development (R and D)- comments on the Inland Revenue Guidance on the meaning of R and D for tax purposes

Comments on the Pre-Budget Report (November 2002) and provisions for corporation tax relief for employee share acquisitions

Ireland's removal from CFC Exempted Countries List

Dual resident companies remaining within the CFC regime, Section 90, FA 2002

Simplifying the taxation of pensions: increasing the choice and flexibility for all

The application of International Accounting Standards (IAS) in 2005 and the implications for the introduction of a consolidated tax base for companies' EU-wide activities

Finance Bill of Spring 2003

Employer-supported childcare

House of Lords Select Committee on Economic Affairs- Sub-Committee on the Finance Bill 2003

VAT continuous supplies: time of supply

VAT: joint and several liability: reasonable checks

Tax law rewrite: draft PAYE regulations as at 16 April 2003

Mandatory e-filing of employers' end-of-year returns

Tax law rewrite: partnerships and changes of ownership

Employer-provided vans

Tax Law Rewrite : Bill 5- corporation tax accounting periods

Reviewing the residence and domicile rules as they affect the taxation of individuals: a background paper

The implications of adoption of International Financial reporting Standards (IFRS) for the UK tax system- a discussion paper

Tax law rewrite: deep gain securities

Tax law rewrite: beneficiaries' income from estates in administration

Mandatory electronic payment by employers

Section 660A, ICTA, 1998: tax, small businesses and the settlements legislation- commentary on Tax Bulletin article

Place of effective management- suggestions for change to the OECD model tax convention

Tax law rewrite: guaranteed returns on futures and options

National insurance contributions: draft legislation

VAT: recast of the sixth VAT directive

Tax law rewrite: lease premiums

HM Treasury review of Inland Revenue and HM Customs and Excise

Reform of corporation tax

Child trust funds

Consultation

Key issues for the Pre-Budget Report

Tax law rewrite: receipts from intellectual property

Pre Budget Report: taxation of owner managed companies

VAT obligations: simplification and modernisation

Double taxation treaty network review- 2004/05