Alastair Ross, Director of Public Policy, McGrigors, looks forward to next year's elections to the Scottish Parliament and considers how they might impact on the world of tax
Continuing our series of basic informative articles, in the first of three articles, John Hayward and Alec Ure, Pension Consultants, explain the basic elements of the new pensions tax regime in the UK
Continuing our series on employment strategies, Gary Hull, director of the employment solutions practice at PricewaterhouseCoopers LLP, explores flexible remuneration packages for employees in the NHS
Jonathan Levy, Partner, LevyWatters, and Michael Avient revisit film, technology and scientific research partnerships
Mark Whitehouse,1 Partner, Tax Litigation, Reynolds Porter Chamberlain LLP, explores the Special Commissioners' decision in the cases of Spectrum Computer Supplies Ltd and Kirsktall Timber Ltd
John Watson and Tom Cartwright of Ashurst write about HMRC's revised guidance on 'Post-Acquisition Benefits from Ratchets'
Commencing our series on employment strategies, Gary Hull, director, Employment Solutions Practice, PricewaterhouseCoopers LLP, explores how to deliver savings and still benefit the environment
Stephen Edge, Slaughter and May, asks where we are on investment in UK plc in the context of some recent cases
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, reviews Gift Aid audits
Gary Ashford, Senior Tax Manager and Paul Roberts, Tax Partner in Grant Thornton's tax investigations group look at some of the implications resulting from several consultation documents released by HMRC this year