David Heaton speculates on the lack of NIC announcements in the Budget speech
Budget 2006 didn't contain many employer-related issues but, as John Whiting and Gary Hull, PricewaterhouseCoopers LLP, explain, they did generate some noise
Pete Miller, Tax Director at Ernst & Young, discusses corporate changes in the Budget
The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics
Continuing our series of basic informative articles, Marilyn McKeever, Senior Solicitor, Berwin Leighton Paisner, outlines the tax rules which apply to non-UK domiciled individuals
Paul Harris, Senior Tax Manager, Ernst & Young, looks at how an EU recommendation may effectively allow SMEs to set losses in one Member State against profits in another EU country
Continuing our series of basic informative articles, Jeremy Edwards and Laura Foster of Baker & McKenzie LLP's Employee Benefits Group look at the tax treatment of termination payments
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers some of the major UK income tax issues and pitfalls relating to share benefits for internationally mobile employees
In the first of two articles John Hayward, pension consultant, looks at what companies need to do in anticipation of the new pensions regime