Leonard Beighton, a member of the Low Incomes Tax Reform Group and a director of Tax Volunteers, considers possible changes to Gift Aid
Mario Petriccione, a Director in KPMG in the UK, and Sandeep Chaufla, a partner based in the Indian firm BSR and Co, look at some of the tax aspects of business involvement in India
Nicholas Bowen, Doughty Street Chambers, explains and examines the implications of the Court of Appeal's judgment in Neil Martin Ltd v HMRC. He argued the case for the company before the Court of Appeal
Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the decision in Telent plc v HMRC on whether payments to a FURBS were 'earnings' for NIC purposes
Mathew Oliver, Tax Partner, and Ingrid Toth, Tax Associate, Bird & Bird, consider the changes to the deduction of tax at source rules for royalties
Steve Edge of Slaughter and May assesses progress during Labour's tenure of office in the great tax reform project
Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update including details of the pensions aspects of the recent Pre-Budget Report
Kelly Hayworth, from the Low Incomes Tax Reform Group (LITRG), summarises the LITRG's review of the PBR 2007 and looks at what lies ahead for low income taxpayers
David Cohen, Partner, Norton Rose LLP, discusses the impact on employee share schemes of radical changes to capital gains tax announced in the Pre-Budget Report 2007