Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers some of the major UK income tax issues and pitfalls relating to share benefits for internationally mobile employees
Hartley Foster and Michael Anderson, DLA Piper Rudnick Gray Cary UK LLP, comment on the decision of the Court of Appeal in NEC Semi-Conductors Ltd and Others v HMRC [2006] EWCA Civ 25
In the first of two articles John Hayward, pension consultant, looks at what companies need to do in anticipation of the new pensions regime
Continuing our series of basic informative articles, Rupert Shiers, McGrigors, introduces and summarises the basic rules which dictate the way in which the courts resolve difficult points of statutory interpretation
David Craddock, David Craddock Consultancy Services, reviews Employee Reward Structures by Aidan Langley, published by Spiramus, 446pp
Brian Drummond, Partner, and Alistair Nash, Director, both of KPMG's Financial Services Tax Practice, consider UK and European developments in the taxation of authorised funds
John Hayward reports on the New Pensions Tax Regime: Planning for A Day conference
Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, looks at how the Pre-Budget Report measures affect those on low incomes
Rupert Baldry, Pump Court Tax Chambers, and Adrian Shipwright, Moore and Blatch, explain the writing and other formalities connected with the formation of a trust