John Hayward, Pension Consultant, reports from the annual Henry Stewart Conference Studies Small Self-Administered Pension Arrangements Briefing, held in London in February 2004
Aileen Barry and Craig Thomson of Deloitte's Tax Risk & Resolutions team consider the Inland Revenue's approach to offshore tax fraud
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
James Bullock and Jason Collins of the Tax Litigation practice at McGrigors put tax fraud into an international context
Graham Goodbody, Director, Corporate Tax, Alan Thomson, Senior Tax Manager and Steven Levine, Tax Manager, explain how owners of businesses can release funds
Jay Sanghrajka, Tax Partner, takes a fresh look at the Enterprise Investment Scheme
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
Peter Cussons, Tax Partner, PricewaterhouseCoopers, discusses EC COM (2003) 810 which signals a step change in the Commission's enforcement of individual ECJ decisions
John Tiley, Professor of the Law of Taxation, Queens' College, Cambridge, listens to a cry of pain about the 'new way of legislating'!
Adrian Shipwright, Pump Court Tax Chambers, welcomes the revenue review on the taxation of trusts but also raises some issues which need to be discussed