Nigel Watson, Solicitor, Macfarlanes, writes on approved employee share option schemes and the potential traps awaiting the unwary in Articles of Association and suggests some solutions
Andrew Goodall reviews a BBC Radio debate on tax avoidance held on 6 June
Andrew Flint takes a sideways look at the month's tax news
John Hayward, pension consultant, ponders the forthcoming demise of the sole purpose test for pension schemes
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Lakshmi Narain, Tax Director, London Corporate Tax, Baker Tilly, feels that the perpetual amendments have reached a point in many areas where it is practically impossible to comply with the legislation
Tony Beare, Slaughter and May, points out the troubles ahead for those attempting to comply with the new disclosure requirements — especially the 'promoters'
Arun Birla of Covington & Burling reports on a recent IFA Technical Meeting
Tony Llewellyn, a Partner at Davis Langdon Crosher & James, explores the value of capital allowances in today's property market