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TERMINATION PAYMENTS


Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update

Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke reflect on two of the main tax aspects arising out of the ongoing private equity debate

David Heaton of the Employer Consulting Group in the Leeds office of Baker Tilly Tax & Advisory Services LLP considers the changes needed to cope with retrospective NIC legislation

On his imminent retirement, Maurice Parry-Wingfield, Tax Director, Deloitte, looks back over his career and wonders what the future will hold

Continuing our series of basic informative articles, Gavin Bate and David O'Keeffe, KPMG LLP, revisit research and development reliefs for companies considering claims

Continuing our articles on mergers and acquisitions (M&A), Ian Latter, partner, and Simon Hill, senior manager, KPMG's UK M&A Tax team, consider current approaches to tax planning for vendors in the M&A market

Jane Bailey, an employed barrister in the tax litigation team at Reynolds Porter Chamberlain LLP, considers HMRC's Employment Status Indicator in the light of recent employment law decisions

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