Alec Ure, Senior Technical Adviser at Gissings Ltd, looks at the far-reaching pension implications of the new Tax Treaty between the UK and the USA
Following his articles on approved and non-approved employee share schemes, David Cohen, head of employee incentives at Norton Rose, turns his attention to the Finance Bill provisions which confer corporation tax relief for employee share acquisitions
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, describes the first three days of debate on the Finance Bill
John Cassidy, Director of Tax Investigations at PKF, concludes his two-part article on how far the Revenue's information-gathering powers have developed
Stephen Edge, of Slaughter and May, reports on the City reaction to the Finance Bill
Mary Hyland, Editor of Tolley's Practical Tax Newsletter, reports on a recent TaxAid conference
Gordon Keenay of KPMG Stamp Taxes Group comments on the new tax which is mostly revealed in the Finance Bill
John Cassidy, Director of Tax Investigations at PKF, in the first of two articles, looks at how far the Revenue's information-gathering powers have developed