Claire Treacy, Senior Manager, and Shakila Kauser, Assistant Manager, from KPMG's Real Estate Tax Group, identify the vehicles currently available to facilitate investment in UK real estate
Peter Stokes, insurance tax partner, Ernst & Young, explains and comments on the proposed changes to life insurance taxation that were announced recently
Nigel Doran, tax partner at Macfarlanes, discusses the final implications of Mansworth v Jelley for UK resident employees as well as inbound expatriates
In this article, Paul McCarthy, partner, Jeremy Edwards and Jonathan Fletcher Rogers, members of Allen & Overy's Incentive Group, consider the new legislation restricting corporation tax deductions to employee benefit trusts. They also look at the reasons why the legislation may have been introduced and the likely impact that the new legislation will have on the use of employee benefit trusts
Nigel Doran, tax partner at Macfarlanes, points out that the recent substantial shareholding legislation needs clarifying