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
In the first of two articles, Karen Witton, Director, and Stephen Whitehead, Senior Manager, of KPMG LLP (UK), discuss the effect of thWhitehead, the new penalty regime, introduced by the Finance Act 2007, on businesses
Continuing our series of basic informative articles, Caroline Austin, Tax Partner, and Sue Harrison, Tax Manager, KPMG LLP, look at some of the main tax issues when UK-resident companies merge business interests
Robert Kent, Partner, Freshfields Bruckhaus Deringer, looks at what Robert the discussion document 'Taxation of the foreign profits of companies' has to say about possible changes to the taxation of foreign portfolio dividends
Steve Camm, head of PricewaterhouseCoopers LLP tax investigations, takes stock after the first workshop on the condoc 'Modernising Powers, Deterrents and Safeguards — a new approach to compliance checks'
Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, continues his diary by examining the complex issues that can surround the seemingly straightforward incorporation of a foreign branch