Bill Dodwell, Tax Partner, Deloitte & Touche LLP, feels the way forward is to pay more attention to economics and risk rather than moralising
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
Sacha Pertwee, Assistant Solicitor in the Corporate Tax Group and Alex Wheeler consider how schemes under Insolvency Act 1986 may be used to facilitate demergers
Amanda Rowland and David Leibowitz look at the important decision of the House of Lords in Re Toshoku Finance UK plc [2002] UK HL6
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
Simon Burke, Senior Tax Consultant, Mark Downey, Senior Tax Consultant and Nigel Walters, Director, all in Ernst & Young's Insurance Tax group, write on the Finance Bill 2003
Kevin Curran, Assurance Senior Executive at Ernst & Young LLP, explains how the Federal Excise Tax works in the States and how it affects the London Insurance market
Tolley's Tax Digest — Incorporation, by Mark Lee (31 pages; Price £25; ISBN 14784653)