Robin Williamson, Technical Director of the Low Incomes Tax Reform Group and a volunteer with Tax Aid, brings us a LITRG/TaxAid perspective on tax changes in 2003
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
Richard Holme and Elizabeth Robertson, Creaseys, Tunbridge Wells, report on the OMB sector post the Finance Bill
Richard G Clarke, Senior Manager, PricewaterhouseCoopers, examines a new compliance and enforcement tax investigations package which was outlined in the Budget
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
John Hawksworth, Head of the Macroeconomics Unit, PricewaterhouseCoopers LLP, provides an economic analysis of the Budget
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