Karen Cooper, partner and Natalie Smith, associate, Osborne Clarke, consider the importance of share valuation when granting Enterprise Management Incentive options and review HMRC's valuation practice
James Bullock, McGrigors LLP, looks at the implications of measures proposed in the Budget and Finance Bill 2008 affecting compliance, investigations and litigation
Pete Miller of Ernst & Young takes us through some of the major changes to company taxation in the Budget
Robin Williamson outlines a report by LITRG on how, by paying a carer, older and vulnerable people can find themselves enmeshed in the bureaucracies of PAYE, NIC and other employer obligations
Gary Hull, director at PricewaterhouseCoopers LLP, reviews how changes announced in the Budget will impact employers and their employees
Richard Rolls and Alison Hughes of KPMG LLP look at how the new capital gains tax rules, including entrepreneurs' relief, will affect employee share plan participants
David F Williams of KPMG's Tax Business School® considers the effect of taxation policy on the environment and suggests that it is necessary to look beyond specifically 'environmental' taxes
Peter Cussons, tax partner at PricewaterhouseCoopers LLP, looks at the future of the tax law rewrite