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
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
Stephen McMellon, Head of Media Rights, WJB Chiltern plc, outlines the specific tax problems associated with film financing
Alastair Munro and Giuseppe Totino of KPMG's International and Finance Tax Group consider the current state of the UK's double tax relief (DTR) regime
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