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Capital allowances: anti-avoidance
 

Continuing our series of basic informative articles, Amanda Sullivan outlines the rules that apply for employee compulsory and voluntary National Insurance contributions (NICs)

Alan Dolton, editor of Tolley's Tax Cases, concludes our summaries of the Public Bill Committee debates on the Finance Bill

CGT: corporate groups
 

Continuing our series of basic informative articles, Amanda Sullivan, BA CTA (Fellow) TEP, Expatriate Tax Writer and Trainer, outlines the rules that apply in taxing the earnings of expatriate employees

Mark Schofield and Harry Manisty, PricewaterhouseCoopers LLP, consider some of the practical implications for tax teams if the world embraces a substantial shift to green taxes

Withholding tax on dividends
 
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