David Pett of the Pinsent Masons Share Plans team looks at some issues currently of interest to share plan practitioners
Jeremy Edwards of Baker & McKenzie's London Employee Benefits Group analyses the impact that human rights law has on National Insurance contributions
Samantha Mann, Policy & Research Officer for the Institute of Payroll and Pensions Management, considers some of the practical problems faced by payroll departments when dealing with NICs
David Heaton, of Baker Tilly in Leeds, introduces this special issue on National Insurance contributions
Jim Yuill, senior NIC consultant with Chiltern PLC, looks at how employers can reduce the chances of the Revenue asking questions about their year-end NIC returns
Conrad Young, head of corporate tax compliance and reporting at Deloitte, discusses how a business can achieve advantages by making better use of the data captured in the course of tax compliance
Mark Baldwin, Tax Partner, Macfarlanes, discusses the recent announcement from the Inland Revenue which will have a significant impact on private equity debt
Gregg D Lemein, Stewart R Lipeles, John D McDonald and Jefferson VanderWolk, Partners, Baker & McKenzie, write on the new US legislation on tax-advantaged repatriation of foreign earnings
Robert Kent, tax partner, and Peter Cosmetatos, senior associate, of Freshfields Bruckhaus Deringer, discuss the use of offshore unit trusts as vehicles for holding UK real estate
John Hayward, expresses his strong personal feelings about what the Chancellor should include in the Budget