Sue El-Hachmi and Natalie Smith, Associates at European law firm Osborne Clarke, consider the practical aspects of a scheme of arrangement for employee share plans
Barbara Mosedale, VAT Technical Manager at PKF (LLP), is concerned about the new penalties regime
HMRC has issued updated guidance in respect of how the late-night taxi tax exemption should be interpreted. Jim Boylan and Jon Braid of Ernst & Young review the implications for employers
Robin Williamson discusses a new report by LITRG, Community Links and the Child Poverty Action Group on whether the tax/benefits system encourages work
In the first of two articles, Janet Paterson and Richard Holme, partners, Creaseys LLP, look at the draft legislation on residence and domicile and ask what it means for residence, domicile and the remittance basis of taxation
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP review HMRC's 2007 Departmental Autumn Performance Report
Continuing our series of basic informative articles, in the second of two articles, Graeme Blair, Tax Director, BDO Stoy Hayward LLP, considers the commercial consequences of using a Limited Liability Partnership
Daron Gunson of Parmentier Arthur Group, meets Rob Withecombe, National Head of Tax at Grant Thornton
Patrick Cannon examines the recently announced proposals for a full SDLT charge on the sale of SPVs owning residential property