Kim Harmer, education officer for the CIOT's London Branch and a senior manager in KPMG's insurance tax practice, revisits the Inland Revenue's consultation paper on the taxation of pensions
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group of the Chartered Institute of Taxation, reports on the recent important TaxAid conference
From April 2004, the proposed pension reform will hit certain top earners with a tax charge of 60% to the extent the value of their pension exceeds a given figure. Maurice Parry-Wingfield, Tax Director, Deloitte & Touche, argues that these and other limitations, together with inadequate 'grandfathering' of existing schemes, operate unfairly for such people. Time is beginning to run out for responses to the consultative document, due in a month's time
Daron Gunson, FCA, FTII, of the Parmentier Arthur Group meets John Hayward of Carr Sheppards Crosthwaite as he looks back over 24 years dealing with pension matters — on both sides of the fence
Draft legislation was published recently which makes important changes to the 'exempt activities test' within the controlled foreign companies (CFC) rules. Chris Morgan and Michael Bird of KPMG's International Corporate Tax Group discuss the proposed changes and consider their impact
Continuing our series of basic informative articles, Adrian Shipwright and Rupert Baldry, Pump Court Tax Chambers, consider trusts and settlements
Claire Treacy, Senior Manager, and Shakila Kauser, Assistant Manager, from KPMG's Real Estate Tax Group, identify the vehicles currently available to facilitate investment in UK real estate
Stephen Camm and Tim Brown, from PricewaterhouseCoopers' tax investigations business look at recent developments
Peter Stokes, insurance tax partner, Ernst & Young, explains and comments on the proposed changes to life insurance taxation that were announced recently
Nigel Doran, tax partner at Macfarlanes, discusses the final implications of Mansworth v Jelley for UK resident employees as well as inbound expatriates