Pete Miller of Ernst & Young takes us through some of the major changes to company taxation in the Budget
Robin Williamson outlines a report by LITRG on how, by paying a carer, older and vulnerable people can find themselves enmeshed in the bureaucracies of PAYE, NIC and other employer obligations
Gary Hull, director at PricewaterhouseCoopers LLP, reviews how changes announced in the Budget will impact employers and their employees
Richard Rolls and Alison Hughes of KPMG LLP look at how the new capital gains tax rules, including entrepreneurs' relief, will affect employee share plan participants
David F Williams of KPMG's Tax Business School® considers the effect of taxation policy on the environment and suggests that it is necessary to look beyond specifically 'environmental' taxes
Peter Cussons, tax partner at PricewaterhouseCoopers LLP, looks at the future of the tax law rewrite
Sue El-Hachmi and Natalie Smith, Associates at European law firm Osborne Clarke, consider the practical aspects of a scheme of arrangement for employee share plans
Barbara Mosedale, VAT Technical Manager at PKF (LLP), is concerned about the new penalties regime