It has been confirmed that certain elements of the taxation of foreign profits package will now be introduced.

One of the headlines in the Chancellor's Budget was that, from April 2011, tax relief on pension contributions will be restricted for those with incomes of £150,000 and over.

Here are some facts that the average Westerner may not know about India. It now offers some of the largest software and systems developers in the world - TCS and Infosys, for example, turnover more than US$2 billion in revenue. India is the second fastest-growing economy in the world, according to the British High Commission.

Companies face increasing pressures not only to reduce costs, but also to better manage risks and optimise business performance. Taking a strategic approach to these aspects of sourcing can play a key role in achieving these aims.

Age discrimination cases are at last starting to come through the Tribunals, after a slow start when the legislation first came into force in October 2006. Of recent decisions, two of particular interest are highlighted in this update.

The Immigration, Asylum and Nationality Act 2006 (the "Act") essentially creates two new offences in relation to employees engaged on or after 29 February 2008 as follows:

The severe flooding events of summer 2007 brought into sharp focus the risks of living and working on flood plains.