Sue El-Hachmi and Natalie Smith, Associates at European law firm Osborne Clarke, consider the practical aspects of a scheme of arrangement for employee share plans
Barbara Mosedale, VAT Technical Manager at PKF (LLP), is concerned about the new penalties regime
In the second of a series of articles, Pete Miller of Ernst & Young writes about some more recent tax cases that have taken his interest. This time the theme is important issues for different stakeholders in the tax profession
Teresa B Hughes, Attorney-Advisor, Associate Chief Counsel (International), IRS, continues our series from the IRS on US matters which concern the UK. Edited by Donald L Korb, Chief Counsel, IRS
Simon Whitehead, partner, Dorsey & Whitney London, highlights the significance of the Advocate General's opinion in the Lidl Belgium case
HMRC has issued updated guidance in respect of how the late-night taxi tax exemption should be interpreted. Jim Boylan and Jon Braid of Ernst & Young review the implications for employers
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, looks at the international tax aspects of a UK company acquiring a German group
Robin Williamson discusses a new report by LITRG, Community Links and the Child Poverty Action Group on whether the tax/benefits system encourages work
John Endacott, Winter Rule, asks whether the new CGT rules will act as a disincentive to entrepreneurs and if so, by how much