In this article Peter Cussons, PricewaterhouseCoopers LLP, focuses on tax avoidance disclosure (TAD) and the SA Dangeville case relating to unlawful tax collection and the first protocol protection of property rights
Jeremy Edwards and Laura Foster of Baker & McKenzie LLP's Employee Benefits Group provide an introduction to the use and approval of electronic NIC Joint Elections
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Patrick Cannon criticises the mess that is the current SDLT partnership rules
Hartley Foster, DLA Piper Rudnick Gray Cary UK LLP, comments on the decision of the House of Lords in Pirelli Cable Holding NV v HMRC [2006] UKHL 4
Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers some of the major UK income tax issues and pitfalls relating to share benefits for internationally mobile employees
Hartley Foster and Michael Anderson, DLA Piper Rudnick Gray Cary UK LLP, comment on the decision of the Court of Appeal in NEC Semi-Conductors Ltd and Others v HMRC [2006] EWCA Civ 25
In the first of two articles John Hayward, pension consultant, looks at what companies need to do in anticipation of the new pensions regime
In this second part of a two-part article John Lindsay, Linklaters, considers the accounting and tax treatment which can apply for investors in convertible and exchangeable securities
Christian Ehlermann, Tax Partner, Munich, and Katja Nakhai, Senior Tax Manager, Deloitte, consider the ECJ's decision on cross-border loss relief in Marks & Spencer and the impact the decision will have in Germany