John Walters QC, Gray's Inn Tax Chambers, and Peter Landon, CW Energy Tax Consultants Ltd, comment on the High Court decision in the Total UK Limited appeal on business promotion trading stamp schemes
Jeremy Edwards and Liana Coyne, Baker & McKenzie LLP, compare the social security contribution treatment of employee share option plans in the UK, France, Belgium, Germany, Hong Kong and the USA
The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006
Anneli Collins and Paul Cooper, partners in KPMG´s M&A Tax group, look at the implications for M&A work of the Special Commissioners´ decision in Johnston Publishing
Alan Thomson, senior charities tax consultant at Chantrey Vellacott DFK, provides his regular update on charity taxation
Philip Moss, Partner, and Tracey Rutland, Associate, Osborne Clarke, discuss termination payments and how they are taxed
Mary Carter, Partner, and Mary Bryson, Senior Consultant, KPMG, discuss a number of tricky areas in relation to employee share plans and ways to avoid them
Stephen Brunner, Corporate International Tax, Deloitte Amsterdam, and Pascal Van Hove, Corporate International Tax, Deloitte Brussels, discuss the new financing regimes in Belgium and The Netherlands
In the third of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK