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
Continuing our series of basic informative articles, Rupert Shiers, McGrigors, introduces and summarises the basic rules which dictate the way in which the courts resolve difficult points of statutory interpretation
David Craddock, David Craddock Consultancy Services, reviews Employee Reward Structures by Aidan Langley, published by Spiramus, 446pp
Richard Clarke, director, PricewaterhouseCoopers, reviews the first HM Revenue & Customs Annual Report
Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, looks at how the Pre-Budget Report measures affect those on low incomes
Rupert Baldry, Pump Court Tax Chambers, and Adrian Shipwright, Moore and Blatch, explain the writing and other formalities connected with the formation of a trust
John Whiting, tax partner with PricewaterhouseCoopers, reviews the tax changes announced in last week's Pre-Budget Report that impact the employer and employee and for once finds little to worry about