Jeremy Edwards and Laura McDonald of Allen & Overy's Global Benefits Group summarise how the NICs legislation impacts on employee share plans that are not Inland Revenue approved
Continuing our series of basic informative articles, Marlene Morgan of Ernst & Young's Tax Risk Management Team discusses appeals to the Commissioners
Alastair Munro and Giuseppe Totino of KPMG's International and Finance Tax Group consider the current state of the UK's double tax relief (DTR) regime
Janet Paterson, Creaseys, Tunbridge Wells, discusses the ramifications of the Non-Resident Landlords Scheme
Anne Fairpo continues our series on the taxation of intellectual property, this week concentrating on the acquisition of intellectual property assets from elsewhere
Mary Hyland reports on TaxAid's 'Tax Planning: Risks and Opportunities' conference, held at the Royal Institute of British Architects on 21 November 2003
Richard Holme, Janet Paterson and Elizabeth Robertson, Creaseys, Tunbridge Wells, look at uncertainties created by the Pre-Budget Report for the OMB sector
John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact
John Whiting, tax partner, PricewaterhouseCoopers, surveys the impact of the PBR on employers and finds that the Chancellor has let loose a (fairly) friendly mongrel rather than the expected Rottweiler
Andrew Hubbard, Director of Taxation, Tenon Group plc and President of ATT, questions the manner in which an important announcement on profit extraction was made and predicts difficult times ahead