Philip Lewis, Director with KPMG in the UK, gives a personal view of the Pre-Budget Report 2007 proposals for life insurance companies, which offer a mixed bag for insurers
Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements, one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
The PBR 2007 contains many measures which will have an impact on employment. Gary Hull, Director, PricewaterhouseCoopers LLP, has summarised the most pertinent points
The Tax Journal brings you Ernst & Young's immediate reaction to the Pre-Budget Report of 9 October 2007
Nish Malde, Finance Director at Inland plc, gives the inside track on the AIM flotation process
Marcus Rea, Corporate Tax Director at Deloitte & Touche LLP, discusses the rise of AIM as an international market and highlights some of the issues faced in key emerging territories
Kiki Stannard, Tax Director at Smith & Williamson, the accountancy and investment management group, explains the issues surrounding executive share incentives
Andrew Wilkes, Tax Director at Smith & Williamson the accountancy and investment management group, introduces this special issue regarding AIM
Continuing our series of basic informative articles and our insolvency series, Philip Ridgway, Barrister, in the second of what has now become three articles, discusses how insolvency law interacts with a tax adviser
Fiona Thomson and Roger Muray of Ernst & Young LLP cast a critical eye over the draft rewrite of the Loan Relationships provisions