Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the decision in Telent plc v HMRC on whether payments to a FURBS were 'earnings' for NIC purposes
Mathew Oliver, Tax Partner, and Ingrid Toth, Tax Associate, Bird & Bird, consider the changes to the deduction of tax at source rules for royalties
Steve Edge of Slaughter and May assesses progress during Labour's tenure of office in the great tax reform project
Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update including details of the pensions aspects of the recent Pre-Budget Report
Kelly Hayworth, from the Low Incomes Tax Reform Group (LITRG), summarises the LITRG's review of the PBR 2007 and looks at what lies ahead for low income taxpayers
David Cohen, Partner, Norton Rose LLP, discusses the impact on employee share schemes of radical changes to capital gains tax announced in the Pre-Budget Report 2007
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, meets a Belgian about to set up a manufacturing business in the United Kingdom
The Chancellor is relying on economic growth bouncing back quickly in order to keep public borrowing on track. John Hawksworth, PricewaterhouseCoopers LLP, reviews economic measures in the PBR 2007
Stephen Edge of Slaughter and May brings us the City reaction to the PBR 2007 concentrating on how private equity would be dealt with
Philip Lewis, Director with KPMG in the UK, gives a personal view of the Pre-Budget Report 2007 proposals for life insurance companies, which offer a mixed bag for insurers