Ernst & Young provide us with a summary of the Chancellor's proposals
As we enter the festive season, Philip Fisher, Employee Benefits Partner at Chartered Accountants, Chantrey Vellacott DFK, explains why tipping the waiter can lead to NIC penalties
Archie Brown of KPMG considers the business processes required for compliance with the new regime
Stephen Edge, Slaughter and May, explores the ideas of fairness, competition and living in the real world
Nigel Eastaway, Senior Tax Consultant at WJB Chiltern plc, gives us his personal opinion on where we are now
Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
Liz Morgan and Catherine Robins, partners in Pinsents' Tax Group, consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, brings us up to date on the work of the Group
Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK