Richard Holme and Elizabeth Robertson, Creaseys, Tunbridge Wells, report on the OMB sector post the Finance Bill
In his article, Maurice Parry-Wingfield, Tax Director, Deloitte & Touche, argues that while there are great benefits to be had from the move towards greater specialisation in the tax advisory profession, we are in danger of losing our perspectives. Tax policy and tax history are but two of the areas we could profitably take an interest in. There's a wider world out there, and getting involved in it brings many rewards
John Whiting, tax partner PricewaterhouseCoopers and immediate past president of the Chartered Institute of Taxation, finds plus and minus points in the Budget for employers
David Cohen, partner at Norton Rose, comments, from an employee share scheme perspective, on the Income Tax (Earnings and Pensions) Act 2003 which came into force on 6 April
A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business
Tolley's Tax Planning 2002–03, Edited by Glyn Saunders; Tolley Publishing, December 2002, 2 Volumes; 2,265 pages; £175; ISBN 0-7545-1732-2
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
Neville Wright and Elizabeth Bradley CTA of Berwin Leighton Paisner begin a series of three articles looking at the tax implications of hotel ownership. Part 1 looks at common ownership structures of hotels and the implications of the substantial shareholding exemption
Continuing our series of basic informative articles, Jonathan Ivinson, Partner in McDermott, Will & Emery's London Tax Group, updates his previous back to basics article on corporate debt in the light of FA 2002
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