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EMPLOYMENT TAXES


Richard Clarke, Senior Manager, and Sue Bradshaw, Senior Manager, PricewaterhouseCoopers, London, look at recent developments

Jeremy Edwards, Senior Associate, and Paul McCarthy, Partner, of Allen & Overy's Global Benefits Group, consider the practical implications of the FA 2003 on long-term incentive plans (LTIPs)

Elizabeth Bradley, Assistant Solicitor in the Corporate Tax Group of Berwin Leighton Paisner, provides an overview of some of the direct tax implications that arise within the context of insolvencies

Nick Fagge, Solicitor at Schulte Roth & Zabel International LLP, discusses the developments in the Budget and Finance Act which will have an effect upon hedge funds and their managers

In the second of a two-part article, Nigel Doran, partner, and Dan Pipe, assistant solicitor, in the corporate tax group at Macfarlanes, continue their review of the reform of employee securities in the Finance Act 2003

In a two-part article, Nigel Doran, partner, and Dan Pipe, assistant solicitor, in the corporate tax group at Macfarlanes, discuss the radical reform of the taxation of employee securities in the Finance Act 2003

Tolley's Tax Digest — Incorporation, by Mark Lee (31 pages; Price £25; ISBN 14784653)

Ian Haughton, a Tax Manager in Grant Thornton's National Office, writes on the LexisNexis Employment Taxes Update 2003 held on 10 June at the London Kensington Forum

Ernst & Young's Financial Management Team analyse the results of implementing salary sacrifice

Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates

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