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Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update

Michael Carter, Partner and Scott McCrorie, Manager, KPMG LLP (UK)'s Performance and Reward team, discuss share plan reporting

Robin Williamson summarises LITRG's latest report on low-income pensioners and the tax system, its findings and recommendations

Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke reflect on two of the main tax aspects arising out of the ongoing private equity debate

Matthew Hutton, Chartered Tax Adviser, summarises the inheritance tax (and other) issues to be addressed if the succession process for the owner-managed business is to be kept as fiscally painless as possible

David Heaton of the Employer Consulting Group in the Leeds office of Baker Tilly Tax & Advisory Services LLP considers the changes needed to cope with retrospective NIC legislation

Deborah Annells, Managing Director, Azure Tax Limited, looks at China's new Corporate Income Tax law which will come into effect on 1 January 2008

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