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TERMINATION PAYMENTS


Jim Yuill, senior NIC consultant with Chiltern PLC, looks at how employers can reduce the chances of the Revenue asking questions about their year-end NIC returns

David Heaton, of Baker Tilly in Leeds, introduces this special issue on National Insurance contributions

Martin Benson, Partner, Baker Tilly, discusses the ongoing saga of tax and NIC harmonisation

Peter Arrowsmith, National Insurance consultant, takes a closer look at annual earnings periods both for directors and for other employees

Card image John D McDonald, Jefferson VanderWolk, Gregg D Lemein, Stewart R. Lipeles

Gregg D Lemein, Stewart R Lipeles, John D McDonald and Jefferson VanderWolk, Partners, Baker & McKenzie, write on the new US legislation on tax-advantaged repatriation of foreign earnings

John Whiting, Tax Partner, PricewaterhouseCoopers, who led the work for the BHA with the Revenue on tips and troncs, explains the final outcome of the long-running arguments

Continuing our series of basic informative articles, Alan Thomson, Senior Charities Tax Manager, Chantrey Vellacott DFK, writes on the taxation of charity income and gains

Graham Airs, Slaughter and May, writes on the corporation tax changes proposed to accommodate the European Company in the United Kingdom

Continuing this series of updates on National Insurance contributions, David Heaton, of Baker Tilly in Leeds, looks at recent developments

David Heaton, of Baker Tilly in Leeds, reports on Tolley's Practical NIC conference, held on 8 November 2004 at the Holiday Inn, Regents Park, London

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