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
Commencing our series on employment strategies, Gary Hull, director, Employment Solutions Practice, PricewaterhouseCoopers LLP, explores how to deliver savings and still benefit the environment
Continuing our series of basic informative articles, Martin Wilson and Steven Bone, partners in The Capital Allowances Partnership outline an often misunderstood capital allowance, industrial buildings allowances
In the second of a two-part article, his 25th in this publication, Maurice Parry-Wingfield, Tax Director, Deloitte, focuses mainly on how 'non-charitable expenditure' will impact charities' tax exemption
Sara Luder of Slaughter and May looks at the tax implications of the Treasury's proposals to strengthen London's position as the world's leading international financial centre