The PBR 2007 contains many measures which will have an impact on employment. Gary Hull, Director, PricewaterhouseCoopers LLP, has summarised the most pertinent points
Andrew Goodman, an Associate at Taylor Wessing LLP, describes the benefits of business property and business asset taper relief for those exploring AIM
The Tax Journal brings you Ernst & Young's immediate reaction to the Pre-Budget Report of 9 October 2007
John Cowie of Smith & Williamson examines the ups and downs of AIM since its inception in 1995, with contribution from Marcus Stuttard, d, Deputy Head of AIM at the London Stock Exchange
Marcus Rea, Corporate Tax Director at Deloitte & Touche LLP, discusses the rise of AIM as an international market and highlights some of the issues faced in key emerging territories
Adrian Walton, a Tax Director at Smith and Williamson, details the tax reliefs available to individuals investing in AIM-listed companies under the venture capital schemes
Kiki Stannard, Tax Director at Smith & Williamson, the accountancy and investment management group, explains the issues surrounding executive share incentives
Andrew Wilkes, Tax Director at Smith & Williamson the accountancy and investment management group, introduces this special issue regarding AIM
Fiona Thomson and Roger Muray of Ernst & Young LLP cast a critical eye over the draft rewrite of the Loan Relationships provisions
Robert Kent, Partner, Freshfields Bruckhaus Deringer, looks at what Robert the discussion document 'Taxation of the foreign profits of companies' has to say about possible changes to the taxation of foreign portfolio dividends