Adrian Shipwright, Pump Court Tax Chambers, welcomes the revenue review on the taxation of trusts but also raises some issues which need to be discussed
Jeremy Edwards and Laura McDonald of Allen & Overy's Global Benefits Group summarise how the NICs legislation impacts on employee share plans that are not Inland Revenue approved
Continuing our series of basic informative articles, Marlene Morgan of Ernst & Young's Tax Risk Management Team discusses appeals to the Commissioners
Stephen McMellon, Head of Media Rights, WJB Chiltern plc, outlines the specific tax problems associated with film financing
Alastair Munro and Giuseppe Totino of KPMG's International and Finance Tax Group consider the current state of the UK's double tax relief (DTR) regime
Chris Whitehouse, 5 Stone Buildings, and a member of the Editorial Board of The Tax Journal, writes on a matter which is of great concern to tax professionals and taxpayers
Janet Paterson, Creaseys, Tunbridge Wells, discusses the ramifications of the Non-Resident Landlords Scheme
Mark Persoff and Lisa McDermott, from Clifford Chance LLP's EU Tax Group, report on the 'EU and Tax Law — Fiscal and Wider Implications' conference, held in London on 9 December
Andrew Flint comments on the recent Public Accounts Committee's report on fraud
Continuing our regular feature, the Pensions team at Norton Rose bring us up-to-date with the pensions news and provides a legislative update