The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006
Alan Thomson, senior charities tax consultant at Chantrey Vellacott DFK, provides his regular update on charity taxation
Philip Moss, Partner, and Tracey Rutland, Associate, Osborne Clarke, discuss termination payments and how they are taxed
Mary Carter, Partner, and Mary Bryson, Senior Consultant, KPMG, discuss a number of tricky areas in relation to employee share plans and ways to avoid them
Stephen Brunner, Corporate International Tax, Deloitte Amsterdam, and Pascal Van Hove, Corporate International Tax, Deloitte Brussels, discuss the new financing regimes in Belgium and The Netherlands
In the third of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK
Duncan Whitecross, International Tax Partner, Stephen Weston, Treasury Tax Partner and Jeff Wehner, US Tax Partner, Deloitte, London, discuss the structuring of UK groups' investments in the US
There may be a gaping hole (or two) in the NIC rules on share incentives that stems from anti-avoidance action and incomplete attempts at harmonisation of tax and NIC rules. David Heaton explores the arguments
In their second of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK
Christopher Sanger, Head of Tax Policy at Ernst & Young, peruses the menu of options produced by the Tax Reform Commission