Pete Miller of Ernst & Young takes us through some of the major changes to company taxation in the Budget
Richard Rolls and Alison Hughes of KPMG LLP look at how the new capital gains tax rules, including entrepreneurs' relief, will affect employee share plan participants
David F Williams of KPMG's Tax Business School® considers the effect of taxation policy on the environment and suggests that it is necessary to look beyond specifically 'environmental' taxes
Peter Cussons, tax partner at PricewaterhouseCoopers LLP, looks at the future of the tax law rewrite
Sue El-Hachmi and Natalie Smith, Associates at European law firm Osborne Clarke, consider the practical aspects of a scheme of arrangement for employee share plans
Barbara Mosedale, VAT Technical Manager at PKF (LLP), is concerned about the new penalties regime
HMRC has issued updated guidance in respect of how the late-night taxi tax exemption should be interpreted. Jim Boylan and Jon Braid of Ernst & Young review the implications for employers
Robin Williamson discusses a new report by LITRG, Community Links and the Child Poverty Action Group on whether the tax/benefits system encourages work