The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics
Continuing our series of basic informative articles, Marilyn McKeever, Senior Solicitor, Berwin Leighton Paisner, outlines the tax rules which apply to non-UK domiciled individuals
Continuing our series of basic informative articles, Jeremy Edwards and Laura Foster of Baker & McKenzie LLP's Employee Benefits Group look at the tax treatment of termination payments
From the perspective of an indirect tax practitioner, Ian Hayes asks if ethics has any role in future tax practice
Gary Ashford, tax investigations senior manager, Grant Thornton, discusses taxpayers' rights and responsibilities during enquiries
Jeremy Edwards and Laura Foster of Baker & McKenzie LLP's Employee Benefits Group provide an introduction to the use and approval of electronic NIC Joint Elections
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers some of the major UK income tax issues and pitfalls relating to share benefits for internationally mobile employees
In the first of two articles John Hayward, pension consultant, looks at what companies need to do in anticipation of the new pensions regime
Gillian Wild, Tax Director, PricewaterhouseCoopers, reflects on where we stand on the first anniversary of the introduction of IFRS and asks what the future may hold