Hartley Foster and Michael Anderson, DLA Piper Rudnick Gray Cary UK LLP, comment on the decision of the Court of Appeal in NEC Semi-Conductors Ltd and Others v HMRC [2006] EWCA Civ 25
In the first of two articles John Hayward, pension consultant, looks at what companies need to do in anticipation of the new pensions regime
In a two part article John Lindsay, Linklaters, considers the tax and accounting treatment for convertible and exchangeable securities for accounting periods beginning on or after 1 January 2005
Christian Ehlermann, Tax Partner, Munich, and Katja Nakhai, Senior Tax Manager, Deloitte, consider the ECJ's decision on cross-border loss relief in Marks & Spencer and the impact the decision will have in Germany
David Craddock, David Craddock Consultancy Services, reviews Employee Reward Structures by Aidan Langley, published by Spiramus, 446pp
Alan Buckett, Head of VAT Services at Day, Smith & Hunter, considers the key findings from a recent report by HMRC 'Findings of the Review of Links with Medium-Sized Businesses' published at the end of 2005
Continuing our series on legal concepts aimed at those working in tax, Jonathan Fisher QC, Barrister, 18 Red Lion Court, provides a brief guide to the fundamental principles of criminal law and practice
Brian Drummond, Partner, and Alistair Nash, Director, both of KPMG's Financial Services Tax Practice, consider UK and European developments in the taxation of authorised funds
Gary Ashford, senior tax investigations manager, Grant Thornton, discusses the risk-based approach to tax enquiries
Derek Leith, Head of Oil Taxation, Ernst & Young, describes the changes to the taxation regime for oil and gas companies in the Pre-Budget Report