Paul Hotchkiss, Senior Tax Manager, KPMG, reviews Taxation of Foreign Domiciliaries, 4th Edition by James Kessler QC; Key Haven Publications plc; price £125.00; 841pp; ISBN 1-901614-26-3
Continuing our series of basic informative articles, Marilyn McKeever, Senior Solicitor, Berwin Leighton Paisner, outlines the tax rules which apply to non-UK domiciled individuals
Continuing our series of basic informative articles, Jeremy Edwards and Laura Foster of Baker & McKenzie LLP's Employee Benefits Group look at the tax treatment of termination payments
Philip Baker QC, Grays Inn Tax Chambers, brings us a selection of tax cases from the European Court of Human Rights that have implications for UK taxpayers and revenue
Jeremy Edwards and Laura Foster of Baker & McKenzie LLP's Employee Benefits Group provide an introduction to the use and approval of electronic NIC Joint Elections
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Maurice Parry-Wingfield, Tax director in Deloitte's Tax Policy Group, analyses the Special Commissioners' findings in Noved and discovers they make a significant contribution to the meaning of company distributions
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, tells us about latest developments in charity taxation
Hartley Foster, DLA Piper Rudnick Gray Cary UK LLP, comments on the decision of the House of Lords in Pirelli Cable Holding NV v HMRC [2006] UKHL 4
In the second of two articles on the new pensions regime, John Moret, Director of Sales and Marketing at Suffolk Life, looks at the impact on advisers and their priorities in the countdown to A-Day