In the second of two Back to Basic articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, discuss the main tax issues for the private equity house and lenders
Continuing our series of basic informative articles, in the first of two articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, look at the tax issues for managers
Prompted by new HMRC guidance, David Heaton, Employer Consulting tax partner at Baker Tilly in Leeds, looks at a general problem with UK NIC and the EU
Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers HMRC's increasingly aggressive approach to the use of dual contract arrangements
Richard Clarke, tax director at PricewaterhouseCoopers LLP, reviews HMRC's annual report for 2005/06
Alan Dolton, editor of Tolley's Tax Cases, reviews some of the leading direct tax decisions reached during 2006
Gary Hull, director of employment solutions at PricewaterhouseCoopers LLP, looks at the few employment-related issues that were covered in the Pre-Budget Report 2006 and reflects on one or two areas that were not
Andrew Flint takes a sideways look at the tax world
HMRC has published for consultation draft clauses arising out of its work to develop a new administrative framework for the main taxes. This article by the team responsible for the publication discusses some of the issues