Departmental Autumn Performance Report
Continuing our series of legal articles for those working in tax, Natalie Smith, Osborne Clarke, discusses the process for issuing shares and its relevance to tax practitioners
Hartley Foster, of Olswang, examines the revised Code of Practice on Taxation for Banks
Martin Wilson, of The Capital Allowances Partnership Ltd (www.cap-allow.com), reviews the PBR provisions for capital allowances
Graham Poulteney, of BDO Investment Management Limited, considers the Pre-Budget Report and its effect on pensions
Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes
Continuing our series of basic informative articles, Natasha Kaye and Matthew Wentworth, of Olswang LLP, discuss the writing off of employee loans