John Watson and Tom Cartwright of Ashurst write about HMRC's revised guidance on 'Post-Acquisition Benefits from Ratchets'
Stephen Edge, Slaughter and May, asks where we are on investment in UK plc in the context of some recent cases
Gary Ashford, Senior Tax Manager and Paul Roberts, Tax Partner in Grant Thornton's tax investigations group look at some of the implications resulting from several consultation documents released by HMRC this year
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, reviews Gift Aid audits
David Heaton of Baker Tilly's Leeds office looks at a welcome HMRC U-turn on a payroll reporting problem for contracted-out employers
Aileen Barry, Director DLA Piper, comments on the inaugural Tax Journal conference on 'The Future of UK Tax: Parallel Developments in US and UK Taxation', held in London on 30 June 2006
Alan Dolton, Editor of Tolley's Tax Cases, describes the House of Lords debate on the Finance Bill
Nigel Doran, partner in the corporate tax group at Macfarlanes, writes an extended 'Letter to the Editor' on EDI Services v HMRC
Continuing this series of basic informative articles, Jeremy Edwards and Sarah McMaster, of Baker & McKenzie LLP's Employee Benefits Group, review employee share options legislation after the FA 2006