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
The Norton Rose Pensions Team reviews the pensions aspects of the Pre-Budget Report and its impact on the tax treatment of pensions
John Whiting, tax partner with PricewaterhouseCoopers, reviews the tax changes announced in last week's Pre-Budget Report that impact the employer and employee and for once finds little to worry about
Tamara Solecki, Tax Barrister to the Director of the Assets Recovery Agency, discusses the work of the Assets Recovery Agency and its first Special Commissioners' decision