Sarah Nicholson answers a query on the impact of the proposed measures on share option gains
Ed Balls has pledged that a Labour government will restore the top rate of tax to 50%, risking that the party will be seen as anti-business. David Smith reports
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Charles Goddard answers a query on fees paid to non-executive directors
Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment
David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax
Despite a recent discussion draft from the OECD, the difficulties of characterisation of termination payments paid to internationally mobile employees are likely to continue, James Hill explains.
HMRC’s original proposals for offshore employment intermediaries were shelved following consultation. Tracey Wright considers the impact of the department’s revised proposals.
Teresa Payne and Philip Fisher examine common misconceptions and clarify the income tax and NIC issues around non-executive directors.
David Harkness on HM Treasury/HMRC announcement on changes to the income tax rules on transfer pricing