Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers some of the major UK income tax issues and pitfalls relating to share benefits for internationally mobile employees
In the first of two articles John Hayward, pension consultant, looks at what companies need to do in anticipation of the new pensions regime
In this second part of a two-part article John Lindsay, Linklaters, considers the accounting and tax treatment which can apply for investors in convertible and exchangeable securities
Gillian Wild, Tax Director, PricewaterhouseCoopers, reflects on where we stand on the first anniversary of the introduction of IFRS and asks what the future may hold
David Craddock, David Craddock Consultancy Services, reviews Employee Reward Structures by Aidan Langley, published by Spiramus, 446pp
Gary Ashford, senior tax investigations manager, Grant Thornton, discusses the risk-based approach to tax enquiries
Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
Charles Beer, Tax Partner, KPMG, outlines the main tax announcements for the property industry
John Whiting, tax partner with PricewaterhouseCoopers, reviews the tax changes announced in last week's Pre-Budget Report that impact the employer and employee and for once finds little to worry about
Pete Miller, Corporate Tax Director, Ernst & Young, reports on the corporate changes in Pre-Budget Report 2005