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
David Heaton, Partner in Baker Tilly's Leeds office and head of the firms' Employer Consulting Group, thinks NIC fraud is badly neglected by the Inland Revenue
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
John Tiley, Professor of the Law of Taxation, Queens' College, Cambridge, listens to a cry of pain about the 'new way of legislating'!
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