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EMPLOYMENT TAXES


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

Assets of overseas branches
 
Remittance basis
 

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

Philip Fisher, PKF LLP, explains why no change might eventually mean great change

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