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
Claire Treacy, Senior Manager, and Shakila Kauser, Assistant Manager, from KPMG's Real Estate Tax Group, identify the vehicles currently available to facilitate investment in UK real estate
Nigel Doran, tax partner at Macfarlanes, discusses the final implications of Mansworth v Jelley for UK resident employees as well as inbound expatriates
In this article, Paul McCarthy, partner, Jeremy Edwards and Jonathan Fletcher Rogers, members of Allen & Overy's Incentive Group, consider the new legislation restricting corporation tax deductions to employee benefit trusts. They also look at the reasons why the legislation may have been introduced and the likely impact that the new legislation will have on the use of employee benefit trusts