Matt Ellis, Partner, Deloitte, and James Warwick, Director, Deloitte, consider the implications and opportunities for employers as HMRC implement the recommendations of the Varney review
Continuing our series of basic informative articles, Jeremy Edwards, Partner, and Susannah Hill, Associate, of Baker & McKenzie LLP's London Employee Benefits Group, give an overview of the PAYE system
Stuart Walsh and Sarah Zielicka Edwards, from McGrigors LLP, look at aggregates levy cases; rock on …
Alan Dolton, Editor of Tolley's Tax Cases, continues our summaries of the Public Bill Committee debates on the Finance Bill
Richard Clarke, director in PricewaterhouseCoopers LLP tax investigations practice, looks at the Annabel's (Berkeley Square) Ltd Tribunal decision and how it affects HMRC's focus on restaurant and other hospitality businesses
M Grace Fleeman, Senior Technical Reviewer, IRS Office of Associate Chief Counsel (International), provides a US perspective on cross-border pension contributions
Carol Stubbings, partner in PricewaterhouseCoopers LLP human resource services, explores the remittance basis of taxation for internationally mobile executives
HMRC Brief 29/08, issued on 18 June, says: