Continuing this series of basic informative articles, Jeremy Edwards and Sarah McMaster, of Baker & McKenzie LLP's Employee Benefits Group, review employee share options legislation after the FA 2006
Pete Miller, Tax Director, Ernst & Young, looks at the structure of the new disclosure regime and the new hallmarks of disclosable arrangements
Graham J Airs, of Slaughter and May, explains in detail what corporation tax practitioners need to know about the new rewritten income tax bill
Philip Lewis, Tax Director from KPMG in the UK (and Guest Editor), sets the scene for the summer's consultation on life assurance taxation
Guest Editor, Philip Lewis, of KPMG in the UK, introduces this insurance special edition
Hartley Foster and Martin Caplice from the Tax Investigations and Disputes Team at DLA Piper, comment on Madeley & Finnigan v HMRC
Robin Williamson reports on the 2006 Tax Faculty Residential Conference held on 30 June and 1 July
David Blumenthal, Tax Partner, Dewey Ballantine, describes the anti-avoidance rules on both sides of the Atlantic
Mark Schofield, Tax Partner, and Eric Peden, Tax Senior Manager, both of PricewaterhouseCoopers LLP in London discuss limitation on benefits and treaty qualification rules under the UK/US tax treaty
Anneli Collins, UK Tax Partner, and Jim Sams, US Seconded Partner, KPMG in the UK, highlight some of the principal issues faced by a UK group doing deals in the US