Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers HMRC's recently issued Bulletin on NICs on share benefits for internationally mobile employees
Jan Werbrouck, Partner and Brent Springael, Associate, Brussels office of Benelux law firm NautaDutilh, discuss a recent development in Belgian tax law
Gary Ashford, Senior Tax Investigations Manager at Grant Thornton writes on the EU Savings Directive
William Hancock, partner, and Hannah Candlin, solicitor, of Speechly Bircham highlight some of the tax traps that can arise with cross-border charitable giving
John Watson of Ashurst offers some suggestions for suitable structures for REITs
James Hollis reviews the STEP Symposium on Trusts and International Tax Treaties, held on 6–7 April 2005
Simon Whitehead, partner, Dorsey & Whitney, discusses the pending European cases involving the tax treatment of transactions with companies with their seat outside the EU