Prompted by new HMRC guidance, David Heaton, Employer Consulting tax partner at Baker Tilly in Leeds, looks at a general problem with UK NIC and the EU
Alan Dolton, editor of Tolley's Tax Cases, reviews some of the leading direct tax decisions reached during 2006
Gary Hull, director of employment solutions at PricewaterhouseCoopers LLP, looks at the few employment-related issues that were covered in the Pre-Budget Report 2006 and reflects on one or two areas that were not
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
David Blumenthal, Partner, Dewey Ballantine, reports on the LexisNexis Tolley Corporation Tax 2006 Conference, which was held on 25 September 2006
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