Gary Hull, director of employment solutions at PricewaterhouseCoopers LLP, looks at the few employment-related issues that were covered in the Pre-Budget Report 2006 and reflects on one or two areas that were not
Patrick Cannon looks in detail at the SDLT anti-avoidance rules introduced in the Pre-Budget Report on 6 December 2006
Jeremy Edwards and Liana Coyne, Baker & McKenzie LLP, compare the social security contribution treatment of employee share option plans in the UK, France, Belgium, Germany, Hong Kong and the USA
The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006
Kevin Cummings and David Quentin, associates at Allen & Overy LLP, describe key issues in the taxation of carbon credits
Anneli Collins and Paul Cooper, partners in KPMG´s M&A Tax group, look at the implications for M&A work of the Special Commissioners´ decision in Johnston Publishing
Philip Moss, Partner, and Tracey Rutland, Associate, Osborne Clarke, discuss termination payments and how they are taxed
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, partners in The Capital Allowances Partnership, explain plant and machinery capital allowances for fixtures
George Kelly, Tax Consultant, and Keith Hobson, Solicitor, Halliwells LLP, discuss the wide-ranging powers of the Assets Recovery Agency
In the third of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK