Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Maurice Parry-Wingfield, Tax director in Deloitte's Tax Policy Group, analyses the Special Commissioners' findings in Noved and discovers they make a significant contribution to the meaning of company distributions
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, tells us about latest developments in charity taxation
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
Andrew Watters and Jonathan Levy of LevyWatters consider how one can identify the abode of central management and control following the Court of Appeal's judgment in Wood v Holden
In a two part article John Lindsay, Linklaters, considers the tax and accounting treatment for convertible and exchangeable securities for accounting periods beginning on or after 1 January 2005