Sara Luder of Slaughter and May looks at the implications for the UK of the decision taken by Shire plc to introduce a new non-UK-tax-resident holding company
David Woodward, Tax Director and Harinder Soor, Tax Senior Manager of KPMG's Capital Allowances Advisory Services group comment on the Integral Features legislation included in the Finance Bill
Pete Miller of Ernst & Young takes us through some of the major changes to company taxation in the Budget
Chris Morgan, Head of KPMG's International Tax group, argues that the UK's competitiveness is being eroded too far
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
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
HMRC has issued updated guidance in respect of how the late-night taxi tax exemption should be interpreted. Jim Boylan and Jon Braid of Ernst & Young review the implications for employers