Richard Rolls and Alison Hughes of KPMG LLP look at how the new capital gains tax rules, including entrepreneurs' relief, will affect employee share plan participants
David F Williams of KPMG's Tax Business School® considers the effect of taxation policy on the environment and suggests that it is necessary to look beyond specifically 'environmental' taxes
Janet Paterson, Partner, Creaseys LLP, explains how the Budget has provided a number of welcome relaxations on the rules as initially drafted on the taxation of non-domiciliaries and the definition of residence
Peter Cussons, tax partner at PricewaterhouseCoopers LLP, looks at the future of the tax law rewrite
Sue El-Hachmi and Natalie Smith, Associates at European law firm Osborne Clarke, consider the practical aspects of a scheme of arrangement for employee share plans
In the second of a series of articles, Pete Miller of Ernst & Young writes about some more recent tax cases that have taken his interest. This time the theme is important issues for different stakeholders in the tax profession
Teresa B Hughes, Attorney-Advisor, Associate Chief Counsel (International), IRS, continues our series from the IRS on US matters which concern the UK. Edited by Donald L Korb, Chief Counsel, IRS
Simon Whitehead, partner, Dorsey & Whitney London, highlights the significance of the Advocate General's opinion in the Lidl Belgium case
HMRC has issued updated guidance in respect of how the late-night taxi tax exemption should be interpreted. Jim Boylan and Jon Braid of Ernst & Young review the implications for employers