The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006
Anneli Collins and Paul Cooper, partners in KPMG´s M&A Tax group, look at the implications for M&A work of the Special Commissioners´ decision in Johnston Publishing
Philip Moss, Partner, and Tracey Rutland, Associate, Osborne Clarke, discuss termination payments and how they are taxed
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, partners in The Capital Allowances Partnership, explain plant and machinery capital allowances for fixtures
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
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
Christopher Sanger, Head of Tax Policy at Ernst & Young, peruses the menu of options produced by the Tax Reform Commission
Charles Elphicke, Partner, Mayer, Brown Rowe & Maw LLP, provides an overview of UK REITs and explains the conditions a company must meet to attain REIT status
Richard Carson, Slaughter and May, considers what's left of the old equipment leasing regime and how it has changed
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, partners in The Capital Allowances Partnership, outline the most often claimed capital allowance: plant & machinery allowances