Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, tax adviser to the firm's owner-managed business (OMB) clients, comment upon the impact of the Budget on OMBs
John Hayward, pension consultant, returns to the Venables case and calls for action regarding the Revenue's reluctance to reopen settled cases
Graham Goodbody, Director, Corporate Tax, Alan Thomson, Senior Tax Manager and Steven Levine, Tax Manager, explain how owners of businesses can release funds
Philip Fisher, Employee Benefits Partner, outlines how the effective use of employee share schemes can be the best way to keep and reward highly valued members of staff
Continuing our series on legal and other concepts aimed at those working in tax, Emer Hunt and Mark Middleditch, Tax Department, Allen & Overy, London, discuss finance leasing
Anne Fairpo continues our series on the taxation of intellectual property, this week concentrating on the acquisition of intellectual property assets from elsewhere
Richard Holme, Janet Paterson and Elizabeth Robertson, Creaseys, Tunbridge Wells, look at uncertainties created by the Pre-Budget Report for the OMB sector
Anthony Davis, Cadwalader, Wickersham and Taft LLP, welcomes the proposed changes to the treatment of loan relationships in insolvency, announced in the PBR
John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact