Mary Carter, Partner, and Mary Bryson, Senior Consultant, KPMG, discuss a number of tricky areas in relation to employee share plans and ways to avoid them
Richard Clarke, tax director at PricewaterhouseCoopers LLP, explores HMRC enquiries into mileage logs for company cars and company residence
In the third of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK
Duncan Whitecross, International Tax Partner, Stephen Weston, Treasury Tax Partner and Jeff Wehner, US Tax Partner, Deloitte, London, discuss the structuring of UK groups' investments in the US
Continuing the series on employment strategies, Gary Hull, director of the employment solutions practice at PricewaterhouseCoopers LLP, explores the arrangements available for employers to provide cars to employees
There may be a gaping hole (or two) in the NIC rules on share incentives that stems from anti-avoidance action and incomplete attempts at harmonisation of tax and NIC rules. David Heaton explores the arguments
In their second of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK
Christopher Sanger, Head of Tax Policy at Ernst & Young, peruses the menu of options produced by the Tax Reform Commission
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