Fenella Clark, Senior Associate, Corporate Tax, Deloitte & Touche, brings us up-to-date with the situation with regards to the taxation of free fuel
Continuing our series of basic informative articles, Lakshmi Narain outlines the basic issues involved when using accounting for tax
Kim Harmer, education officer for the CIOT's London Branch and a senior manager in KPMG's insurance tax practice, revisits the Inland Revenue's consultation paper on the taxation of pensions
In this article, Paul McCarthy, partner, Jeremy Edwards and Jonathan Fletcher Rogers, members of Allen & Overy's Incentive Group, consider the new legislation restricting corporation tax deductions to employee benefit trusts. They also look at the reasons why the legislation may have been introduced and the likely impact that the new legislation will have on the use of employee benefit trusts
Nigel Doran, tax partner at Macfarlanes, discusses the final implications of Mansworth v Jelley for UK resident employees as well as inbound expatriates
In the first of two articles, John Hayward of Carr Sheppards Crosthwaite gives an overall view on the Inland Revenue's consultative document on pensions simplification