Continuing our series of legal articles for those working in tax, Natalie Smith, Osborne Clarke, discusses the process for issuing shares and its relevance to tax practitioners
Hartley Foster, of Olswang, examines the revised Code of Practice on Taxation for Banks
Graham Poulteney, of BDO Investment Management Limited, considers the Pre-Budget Report and its effect on pensions
Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes
Continuing our series of basic informative articles, Natasha Kaye and Matthew Wentworth, of Olswang LLP, discuss the writing off of employee loans
Chris Sanger, Head of Tax Policy at Ernst & Young, asks whether the Chancellor made good choices in his PBR
John Hawksworth, PricewaterhouseCoopers LLP, remarks that the Chancellor has raised taxes to protect priority spending areas but has made no further progress in closing the fiscal gap
Gary Hull, employment solutions director, PricewaterhouseCoopers LLP, considers the employment tax aspects of the PBR and the implications for employers and their employees