Gary Hull, director at PricewaterhouseCoopers LLP, reviews how changes announced in the Budget will impact employers and their employees
Richard Rolls and Alison Hughes of KPMG LLP look at how the new capital gains tax rules, including entrepreneurs' relief, will affect employee share plan participants
Sue El-Hachmi and Natalie Smith, Associates at European law firm Osborne Clarke, consider the practical aspects of a scheme of arrangement for employee share plans
HMRC has issued updated guidance in respect of how the late-night taxi tax exemption should be interpreted. Jim Boylan and Jon Braid of Ernst & Young review the implications for employers
Martin Wilson of The Capital Allowances Partnership LLP provides us with his analysis of the Special Commissioner's decision in JD Wetherspoon plc v HMRC
John Endacott, Winter Rule, asks whether the new CGT rules will act as a disincentive to entrepreneurs and if so, by how much
In the second of a two-part article, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and how it impacts on offshore trusts and companies
Martin Wilson of The Capital Allowances Partnership LLP comments on the Government's latest response on the proposed changes to the system of capital allowances