Nigel Doran, partner in the corporate tax group at Macfarlanes LLP, considers the decision in Sempra Metals Ltd v HMRC on the taxation of payments to and from employee benefit trusts
Doug Sinclair, Senior Manager of Horwath Clark Whitehill's Investigations and Employers Advisory Group, sets out HMRC's focus on Labour Providers
In the first of a two-part article on the current situation regarding non-domiciliaries, Lynnette Bober, National Tax Consultant, Smith & Williamson Ltd, looks at the remittance basis charge and other matters
Chris Morgan, Head of International Corporate Tax at KPMG in the UK, rounds up the latest developments in the international tax world
In the second of a two-part article, Richard Rolls and Alison Hughes, KPMG LLP, look at how the Finance Act 2008 will affect share incentives for internationally mobile employees
Richard Rolls and Alison Hughes of KPMG LLP look at how Finance Act 2008 — in particular, the new remittance rules — will affect share incentives for internationally mobile employees
Shawn Healy, Employment Tax Director in the BDO Stoy Hayward Human Capital practice, gives an overview of the work carried out by the Demibourne working party