Jeremy Edwards and Laura McDonald of Allen & Overy's Global Benefits Group summarise how the NICs legislation impacts on employee share plans that are not Inland Revenue approved
Richard Holme, Janet Paterson and Elizabeth Robertson, Creaseys, Tunbridge Wells, look at uncertainties created by the Pre-Budget Report for the OMB sector
John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact
John Whiting, tax partner, PricewaterhouseCoopers, surveys the impact of the PBR on employers and finds that the Chancellor has let loose a (fairly) friendly mongrel rather than the expected Rottweiler
Jon Golding, who chaired the conference, reviews Tolley's Practical NIC Planning Conference 2003, which took place on 11 November at Le Meridien Piccadilly, London
Andrew Hubbard, Director of Taxation, Tenon Group plc and President of ATT, questions the manner in which an important announcement on profit extraction was made and predicts difficult times ahead
As we enter the festive season, Philip Fisher, Employee Benefits Partner at Chartered Accountants, Chantrey Vellacott DFK, explains why tipping the waiter can lead to NIC penalties
Nigel Eastaway, Senior Tax Consultant at WJB Chiltern plc, gives us his personal opinion on where we are now
Daron Gunson, Parmentier Arthur Group, meets David Milne QC, Pump Court Tax Chambers, who has for many years been heavily involved in litigation, especially for retailers and the financial services sector
Liz Morgan and Catherine Robins, partners in Pinsents' Tax Group, consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges