Nigel Doran, tax partner at Macfarlanes, discusses the final implications of Mansworth v Jelley for UK resident employees as well as inbound expatriates
Daron Gunson, FCA, FTII, of the Parmentier Arthur Group meets Afshin Taraz, FCA, of Thompson Taraz, Chartered Accountants and Property Business Advisors
In this article, Paul McCarthy, partner, Jeremy Edwards and Jonathan Fletcher Rogers, members of Allen & Overy's Incentive Group, consider the new legislation restricting corporation tax deductions to employee benefit trusts. They also look at the reasons why the legislation may have been introduced and the likely impact that the new legislation will have on the use of employee benefit trusts
Alan Dolton, Editor of Tolley's VAT Cases, reviews some of the most significant decisions reached in 2002
Nigel Doran, tax partner at Macfarlanes, points out that the recent substantial shareholding legislation needs clarifying