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EMPLOYMENT TAXES


Paul Morton, Head of Group Tax at Reed Elsevier Group plc, sets out personal views on the contribution made by the tax function to shareholder value creation

David Bowes, Head of Share and Business Valuation Services at Vantis, presents the third in our series of articles on SMEs, in which he writes on share and business valuation

HMRC CEO
 
HMRC made this announcement on 13 October 2008:
 
Iain Macleod and Mark Howard, Senior Tax Managers in the PricewaterhouseCoopers LLP tax investigations network, look at the new information powers regime

The following titles were featured in 'Tax Publications' in The Tax Journal, Issue 940, 30 June 2008, and further details of these books can be found in that issue.

Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's tax investigations practice review recent developments concerning HMRC's rights to assess closed years

Ellie Gamble, Senior Manager in Grant Thornton's Employer Solutions team, takes a reflective look at the question of employment status

Residence and domicile
 

Nigel Doran, partner in the corporate tax group at Macfarlanes LLP, considers the decision in Sempra Metals Ltd v HMRC on the taxation of payments to and from employee benefit trusts

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