Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements, one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
The PBR 2007 contains many measures which will have an impact on employment. Gary Hull, Director, PricewaterhouseCoopers LLP, has summarised the most pertinent points
Andrew Goodman, an Associate at Taylor Wessing LLP, describes the benefits of business property and business asset taper relief for those exploring AIM
The Tax Journal brings you Ernst & Young's immediate reaction to the Pre-Budget Report of 9 October 2007
Marcus Rea, Corporate Tax Director at Deloitte & Touche LLP, discusses the rise of AIM as an international market and highlights some of the issues faced in key emerging territories
Adrian Walton, a Tax Director at Smith and Williamson, details the tax reliefs available to individuals investing in AIM-listed companies under the venture capital schemes
Kiki Stannard, Tax Director at Smith & Williamson, the accountancy and investment management group, explains the issues surrounding executive share incentives
Paul Aplin, tax partner with A C Mole & Sons and Chairman of the ICAEW Tax Faculty, sets out the major issues facing him during his Chairmanship
Fiona Thomson and Roger Muray of Ernst & Young LLP cast a critical eye over the draft rewrite of the Loan Relationships provisions
John Whiting, David Clayton and Matthew Bess of PricewaterhouseCoopers LLP discuss how best to meet the tax information needs of your organisation's stakeholders