Donald L Korb, Chief Counsel, United States Internal Revenue Service, kicks off with our new series from the IRS on US matters which concern the UK
Jeremy Edwards and Liana Coyne of Baker & McKenzie LLP's London Employee Benefits Group discuss the impact of the Companies Act 2006 for UK companies operating employee share plans
Continuing our series of basic informative articles, Stephen Barratt, Senior Manager with Grant Thornton UK LLP, considers the key taxation issues associated with the tax affairs of individuals not domiciled in the UK
John Moore and Reena Malde, Deloitte & Touche LLP, provide a brief overview of research and development allowances for companies considering claims in the light of experience on the definition of R&D
Continuing our series of basic informative articles, Peter Hewitt and Aneesa Baig, Ernst & Young LLP, consider the pros and cons of the new VAT Directive which replaces the First and Sixth Directives