Robin Williamson considers what progress has been made in achieving the objectives for the tax credits system set in the PBR 2005
Gary Hull, director of employment solutions at PricewaterhouseCoopers LLP, looks at the few employment-related issues that were covered in the Pre-Budget Report 2006 and reflects on one or two areas that were not
John Walters QC, Gray's Inn Tax Chambers, and Peter Landon, CW Energy Tax Consultants Ltd, comment on the High Court decision in the Total UK Limited appeal on business promotion trading stamp schemes
Jeremy Edwards and Liana Coyne, Baker & McKenzie LLP, compare the social security contribution treatment of employee share option plans in the UK, France, Belgium, Germany, Hong Kong and the USA
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