In this second part of a two-part article John Lindsay, Linklaters, considers the accounting and tax treatment which can apply for investors in convertible and exchangeable securities
Gillian Wild, Tax Director, PricewaterhouseCoopers, reflects on where we stand on the first anniversary of the introduction of IFRS and asks what the future may hold
David Craddock, David Craddock Consultancy Services, reviews Employee Reward Structures by Aidan Langley, published by Spiramus, 446pp
Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
Stephen Edge, Slaughter and May, highlights the medium-to-longer-term implications of some of the announcements in the Pre-Budget Report
Charles Beer, Tax Partner, KPMG, outlines the main tax announcements for the property industry
Pete Miller, Corporate Tax Director, Ernst & Young, reports on the corporate changes in Pre-Budget Report 2005
Tamara Solecki, Tax Barrister to the Director of the Assets Recovery Agency, discusses the work of the Assets Recovery Agency and its first Special Commissioners' decision
John Hiddleston, Tax Director at Vantis Tax Ltd, explains the workings of some of the research and development-based successors to film partnerships
Richard Clarke, Director, PricewaterhouseCoopers, unravels some of the departmental changes brought about by the formation of HM Revenue & Customs (HMRC)