David Heaton of Baker Tilly's Leeds office looks at a welcome HMRC U-turn on a payroll reporting problem for contracted-out employers
In the second of a two-part article, his 25th in this publication, Maurice Parry-Wingfield, Tax Director, Deloitte, focuses mainly on how 'non-charitable expenditure' will impact charities' tax exemption
Aileen Barry, Director DLA Piper, comments on the inaugural Tax Journal conference on 'The Future of UK Tax: Parallel Developments in US and UK Taxation', held in London on 30 June 2006
Nigel Doran, partner in the corporate tax group at Macfarlanes, writes an extended 'Letter to the Editor' on EDI Services v HMRC
Alan Dolton, Editor of Tolley's Tax Cases, describes the House of Lords debate on the Finance Bill
Continuing this series of basic informative articles, Jeremy Edwards and Sarah McMaster, of Baker & McKenzie LLP's Employee Benefits Group, review employee share options legislation after the FA 2006
Pete Miller, Tax Director, Ernst & Young, looks at the structure of the new disclosure regime and the new hallmarks of disclosable arrangements
Graham J Airs, of Slaughter and May, explains in detail what corporation tax practitioners need to know about the new rewritten income tax bill
Hartley Foster and Martin Caplice from the Tax Investigations and Disputes Team at DLA Piper, comment on Madeley & Finnigan v HMRC