Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, tax adviser to the firm's owner-managed business clients, comment on the tax issues involved when selling a business
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 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
David Heaton, Head of Employer Consulting at Baker Tilly, looks at Stevens & Others v CIR which concerns the implications for National Insurance contributions of sending an employee to work overseas
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Kiki Stannard, Tax Director at Smith & Williamson, explains how the recent changes impact businesses operating in the property sector
Commencing our regular reports from the Low Income Tax Reform Group, Robin Williamson, their Technical Director, considers the recent report of the Public Accounts Committee on tax credits
John Tiley, Professor of the Law of Taxation, University of Cambridge, discusses the new draft Tax Law Rewrite Bill