Malcolm Gammie, QC, asks about the policy behind the practice
Earlier this year, John Andrews received the OBE in recognition of his work for the Low Incomes Tax Reform Group. Daron Gunson of the Parmentier Arthur Group finds out more about him and the LITRG
Richard Clarke, Senior Manager, and Sue Bradshaw, Senior Manager, PricewaterhouseCoopers, London, look at recent developments
Simon Sweetman, independent tax consultant and adviser to Shout99, reports on the first Family Business Tax Conference, held at the Institute of Electrical Engineers on 18 June
Edward Troup,1 Head of Tax Strategy at Simmons & Simmons, feels that the Treasury Committee's report on the Inland Revenue exposes failings but brings the promise of radical change in tax policy making
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
CPAG Welfare Benefits and Tax Credits Handbook 2003–04 (5th Edition, 1,490 pages, price £30.00, ISBN 1-901698-51-3)