Jeremy Edwards, Senior Associate, and Paul McCarthy, Partner, of Allen & Overy's Global Benefits Group, consider the practical implications of the FA 2003 on long-term incentive plans (LTIPs)
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
Anthony Davis, Cadwalader, Wickersham & Taft LLP, and formerly senior policy adviser with the Inland Revenue, discusses the Treasury Review of the Revenue and Customs
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
CPAG Welfare Benefits and Tax Credits Handbook 2003–04 (5th Edition, 1,490 pages, price £30.00, ISBN 1-901698-51-3)
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
Philip Martin, of Marks & Spencer Group Tax, expresses his personal view on the great tax avoidance debate. The opinions expressed are the author's own
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates