Jane Bailey, an employed barrister in the tax litigation team at Reynolds Porter Chamberlain LLP, considers HMRC's Employment Status Indicator in the light of recent employment law decisions
Nick Udal and Allan Cinnamon, BDO Stoy Hayward, provide us with up-to-date information on the preferred European holding-company location, and the wider international tax implications
Alec Ure, Consultant, Alec Ure Associates, and Gavin Moffatt, Senior Technical Adviser, SBJ Benefit Consultants City Division, explain the potential pitfalls and benefits of setting up a Hancock Annuity post A-Day
Continuing our regular pensions update, the Norton Rose Pensions Team cover the pensions aspects of the Budget and the Finance Bill
James Bullock reviews the provisions of the Budget and the Finance Bill relating to tax compliance, investigations and litigation
Richard Rolls of KPMG LLP (UK) considers deferred share plans as a tax-efficient alternative to unapproved share options
John Endacott, Tax Partner at Winter Rule and Chairman of the SME Tax Committee of the Tax Faculty of the ICAEW reviews the business tax implications of the final report of the Lyons Inquiry
Continuing our series on the environment, John Manning and Richard White, PricewaterhouseCoopers LLP, look at current tax policies for incentivising the real estate and construction industries into going greener