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
Jeremy Edwards and Laura McDonald of Allen & Overy's Global Benefits Group summarise how the NICs legislation impacts on employee share plans that are not Inland Revenue approved
Continuing our series of basic informative articles, Marlene Morgan of Ernst & Young's Tax Risk Management Team discusses appeals to the Commissioners
Chris Whitehouse, 5 Stone Buildings, and a member of the Editorial Board of The Tax Journal, writes on a matter which is of great concern to tax professionals and taxpayers
Janet Paterson, Creaseys, Tunbridge Wells, discusses the ramifications of the Non-Resident Landlords Scheme
Mary Hyland reports on TaxAid's 'Tax Planning: Risks and Opportunities' conference, held at the Royal Institute of British Architects on 21 November 2003
Richard Holme, Janet Paterson and Elizabeth Robertson, Creaseys, Tunbridge Wells, look at uncertainties created by the Pre-Budget Report for the OMB sector