Continuing our series of basic informative articles, Adrian Shipwright and Rupert Baldry, Pump Court Tax Chambers, consider trusts and settlements
Claire Treacy, Senior Manager, and Shakila Kauser, Assistant Manager, from KPMG's Real Estate Tax Group, identify the vehicles currently available to facilitate investment in UK real estate
Stephen Camm and Tim Brown, from PricewaterhouseCoopers' tax investigations business look at recent developments
Peter Stokes, insurance tax partner, Ernst & Young, explains and comments on the proposed changes to life insurance taxation that were announced recently
Nigel Doran, tax partner at Macfarlanes, discusses the final implications of Mansworth v Jelley for UK resident employees as well as inbound expatriates
In the second of two articles, and unfortunately the last of his regular contributions, John Hayward of Carr Sheppards Crosthwaite concludes his overall views on the Inland Revenue's consultative document on pensions simplification
In this article, Paul McCarthy, partner, Jeremy Edwards and Jonathan Fletcher Rogers, members of Allen & Overy's Incentive Group, consider the new legislation restricting corporation tax deductions to employee benefit trusts. They also look at the reasons why the legislation may have been introduced and the likely impact that the new legislation will have on the use of employee benefit trusts
With current UK economic uncertainty, now would be a good time to look elsewhere and explore opportunities in foreign markets. Central and Eastern European countries could offer some attractive possibilities. Ross Welland of Horwath Clark Whitehill and Jan Lamac of TPA-NOTIA Prague consider the Czech Republic as a location for cross-border expansion
The Mainprice family are once again in agreement. H H Mainprice and Clare Mainprice give their comments on the current debate on VAT avoidance arrangements