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 second day of the Committee of the Whole House debate on the Finance Bill
Nick Udal and Allan Cinnamon, BDO Stoy Hayward, provide us with up-to-date information on the preferred European holding-company location, and the wider international tax implications
Alec Ure, Consultant, Alec Ure Associates, and Gavin Moffatt, Senior Technical Adviser, SBJ Benefit Consultants City Division, explain the potential pitfalls and benefits of setting up a Hancock Annuity post A-Day
Continuing our regular pensions update, the Norton Rose Pensions Team cover the pensions aspects of the Budget and the Finance Bill
Richard Rolls of KPMG LLP (UK) considers deferred share plans as a tax-efficient alternative to unapproved share options
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, looks at the impact of the recent Budget on charities
Neil Swift, Assistant Solicitor in Peters & Peters' Fraud and Regulatory Department, provides an overview of the proposed changes to HMRC's Investigation Powers contained in the Finance Bill 2007
David Heaton, tax partner in Baker Tilly's Employer Consulting Group, looks at the two NIC aspects of the Budget and notes that there are no further changes as a result of the Finance BIll