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
A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business
In the second of a three-part series of articles on taxing hotels Neville Wright and Elizabeth Bradley CTA, of Berwin Leighton Paisner, look at tax reliefs available for hotels
Heather Self, Group Tax Director with Scottish Power plc, reviews the Revenue's guidance on the motive test for CFCs, focussing particularly on the issues facing captive insurance companies
Neville Wright and Elizabeth Bradley CTA of Berwin Leighton Paisner begin a series of three articles looking at the tax implications of hotel ownership. Part 1 looks at common ownership structures of hotels and the implications of the substantial shareholding exemption
Assimilating accounting practice into the tax code is gathering pace. Lakshmi Narain, Tax Director, National Tax, Baker Tilly, writing as Chairman of the CIOT's London Board Bloomsbury Street Tax Discussion Group, comments on the issues