David Pett, Tax Partner at Pinsent Masons, writes about a new form of employee share incentive scheme arrangement, the executive shared ownership plan (ExSOP)
Theodore D Setzer, Special Counsel, IRS Office of Associate Chief Counsel (International), gives us an IRS view of tax avoidance
Rachel Morrison, Director of Group Taxation & Accounting at Alliance & Leicester plc, presents an industry perspective of tax avoidance
In the second of two articles, Richard Fletcher and Geoffrey Kay, Baker & McKenzie LLP, consider the OECD Report on the Attribution of Profits to Permanent Establishments
Jeremy Edwards and Liana Coyne of Baker & McKenzie LLP's London Employee Benefits Group review some recent developments affecting NICs
Jonathan Fisher QC, In-House Counsel, McGrigors LLP, discusses the implications of the Serious In Crime Bill 2007 for tax practitioners
Philip Broadley, The Hundred Group and Richard Collier-Keywood, PricewaterhouseCoopers,1 report on the findings of The Hundred Group's survey of its members' UK tax bills
Kevin Miller,1 Ernst & Young LLP, discusses the new proposals on 'Tackling managed service companies'
In the second of two Back to Basic articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, discuss the main tax issues for the private equity house and lenders
Continuing our series of basic informative articles, in the first of two articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, look at the tax issues for managers