Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Jeremy Edwards of Allen & Overy's Global Benefits Group gives an update on the latest National Insurance contribution (NIC) legislation that impacts on employees' share plans
Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, tax adviser to the firm's owner-managed business clients, comment on the tax issues involved when selling a business
Nigel Watson, Solicitor, Macfarlanes, writes on approved employee share option schemes and the potential traps awaiting the unwary in Articles of Association and suggests some solutions
Andrew Flint takes a sideways look at the month's tax news
John Hayward, pension consultant, ponders the forthcoming demise of the sole purpose test for pension schemes
David Heaton, Head of Employer Consulting at Baker Tilly, looks at Stevens & Others v CIR which concerns the implications for National Insurance contributions of sending an employee to work overseas
Kiki Stannard, Tax Director at Smith & Williamson, explains how the recent changes impact businesses operating in the property sector