Nicholas Bowen, Doughty Street Chambers, explains and examines the implications of the Court of Appeal's judgment in Neil Martin Ltd v HMRC. He argued the case for the company before the Court of Appeal
Nigel Doran, partner in the corporate tax group at Macfarlanes, considers the decision in Telent plc v HMRC on whether payments to a FURBS were 'earnings' for NIC purposes
Steve Edge of Slaughter and May assesses progress during Labour's tenure of office in the great tax reform project
Continuing our series of basic informative articles/insolvency series, Philip Ridgway, Barrister, in the third of three articles, discusses the basics of insolvency law as it might affect a receiver
Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update including details of the pensions aspects of the recent Pre-Budget Report
David Cohen, Partner, Norton Rose LLP, discusses the impact on employee share schemes of radical changes to capital gains tax announced in the Pre-Budget Report 2007
Kelly Hayworth, from the Low Incomes Tax Reform Group (LITRG), summarises the LITRG's review of the PBR 2007 and looks at what lies ahead for low income taxpayers
The PBR 2007 contains many measures which will have an impact on employment. Gary Hull, Director, PricewaterhouseCoopers LLP, has summarised the most pertinent points