David Pett, Tax Partner at Pinsent Masons, writes about a new form of employee share incentive scheme arrangement, the executive shared ownership plan (ExSOP)
Pete Miller, Tax Director, Ernst & Young LLP, looks at the development of the Disclosure of Tax Avoidance Scheme (DoTAS) regulations
Rachel Morrison, Director of Group Taxation & Accounting at Alliance & Leicester plc, presents an industry perspective of tax avoidance
James Dixon1 highlights the extraordinary breadth of situations considered by the Tribunals in their lifetime so far
Jeremy Edwards and Liana Coyne of Baker & McKenzie LLP's London Employee Benefits Group review some recent developments affecting NICs
In the second of two articles on simplifying treasury tax compliance, Roger Muray, tax partner, Ernst & Young LLP, outlines a second election designed to simplify tax compliance for hedging transactions
2006 saw significant activity but the key tax issues for UK plc remain unsolved. Joy Svasti-Salee, Head of International Tax, Grant Thornton UK LLP, considers what improvements are needed
Anthony Davis, tax partner in Gide Loyrette Nouel's London office, takes a look at the new regulations and HMRC guidance on the taxation of securitisation companies
Alan Dolton, editor of Tolley's VAT Cases, reviews some of the leading indirect tax decisions reached during 2006
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, of the The Capital Allowances Partnership LLP, discuss common misconceptions about plant & machinery capital allowances