Jeremy Edwards of Allen & Overy's Global Benefits Group gives an update on the latest National Insurance contribution (NIC) legislation that impacts on employees' share plans
Julie Butler, Butler & Co, discusses the Government's commitment to review the tax position of betting exchanges and their clients
Andrew Goodall reviews a BBC Radio debate on tax avoidance held on 6 June
Alan Buckett, Deputy Taxation Director at Barclays Bank plc, reviews IBC's 8th annual VAT conference on financial services
Stephen Bill, Head of the EC's VAT Unit, writes on the future changes to the Sixth VAT Directive planned by the European Commission
John Arnold, Director of European Tax Services with Ernst & Young Tax Advisers in The Netherlands and Chairman of the ICAEW VAT Committee, gives his initial reaction to the new rules
John Hayward, pension consultant, ponders the forthcoming demise of the sole purpose test for pension schemes
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Lakshmi Narain, Tax Director, London Corporate Tax, Baker Tilly, feels that the perpetual amendments have reached a point in many areas where it is practically impossible to comply with the legislation
Tony Beare, Slaughter and May, points out the troubles ahead for those attempting to comply with the new disclosure requirements — especially the 'promoters'