David Cohen, partner at Norton Rose, comments, from an employee share scheme perspective, on the Income Tax (Earnings and Pensions) Act 2003 which came into force on 6 April
A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business
Tolley's Tax Planning 2002–03, Edited by Glyn Saunders; Tolley Publishing, December 2002, 2 Volumes; 2,265 pages; £175; ISBN 0-7545-1732-2
John Hayward, Consultant with Carr Sheppards Crosthwaite Ltd, reports from the annual Henry Stewart Conference Studies Small Self-Administered Pension Arrangements Conference, held in London in February 2003
Paul Noble from Ernst & Young's Tax Risk Management Group considers the National Audit Office's comments on the Inland Revenue's efforts to prevent tax fraud in its recent report on tackling fraud
Fenella Clark, Senior Associate, Corporate Tax, Deloitte & Touche, brings us up-to-date with the situation with regards to the taxation of free fuel
John Hayward, of Carr Sheppards Crosthwaite, offers his customary annual advice to the Chancellor in advance of the Budget
John Endacott, Tax Partner at Winter Rule, asks why Venture Capital Trusts & Enterprise Investment Scheme shareholdings are currently not used to the full as tax-efficient investments
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