Tolley's Tax Digest — Incorporation, by Mark Lee (31 pages; Price £25; ISBN 14784653)
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Michael Mullins of HLB Nathans, reports on the Irish Finance Act, which was enacted on 28 March 2003
Following his articles on approved and non-approved employee share schemes, David Cohen, head of employee incentives at Norton Rose, turns his attention to the Finance Bill provisions which confer corporation tax relief for employee share acquisitions
John Watson and John Sabel of Ashurst Morris Crisp respond to the Inland Revenue consultative document with a proposal for an alternative and fairer approach to the pensions cap
Following his article last week on approved employee share schemes, David Cohen, head of employee incentives at Norton Rose, explains what the Finance Bill is doing to non-approved schemes
In the first of a series, David Cohen, head of employee incentives at Norton Rose, explains how employee share schemes will be affected by the Budget. This week he covers approved schemes
John Whiting, tax partner PricewaterhouseCoopers and immediate past president of the Chartered Institute of Taxation, finds plus and minus points in the Budget for employers
Charles Beer, Partner, KPMG, reports on changes relevant to property in the Budget