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
In a two part article John Lindsay, Linklaters, considers the tax and accounting treatment for convertible and exchangeable securities for accounting periods beginning on or after 1 January 2005
Christian Ehlermann, Tax Partner, Munich, and Katja Nakhai, Senior Tax Manager, Deloitte, consider the ECJ's decision on cross-border loss relief in Marks & Spencer and the impact the decision will have in Germany
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
Brian Drummond, Partner, and Alistair Nash, Director, both of KPMG's Financial Services Tax Practice, consider UK and European developments in the taxation of authorised funds
Aileen Barry of DLA Piper Rudnick Gray Cary UK LLP explores the nature of the schemes utilised by Mr Ian Leaf and what made the schemes in the eyes of the jury, 'fraudulent trading'.1
Derek Leith, Head of Oil Taxation, Ernst & Young, describes the changes to the taxation regime for oil and gas companies in the Pre-Budget Report
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