Following his article last week on approved employee share schemes, David Cohen, head of employee incentives at Norton Rose, explains what the Finance Bill is doing to non-approved schemes
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group and a volunteer with Tax Aid, brings us a LITRG/TaxAid perspective on tax changes in 2003
In the first of a series, David Cohen, head of employee incentives at Norton Rose, explains how employee share schemes will be affected by the Budget. This week he covers approved schemes
Jonathan Ivinson, Partner in McDermott, Will & Emery's London Tax Group, discusses the review of the residence and domicile rules in the context of the taxation of individuals which was announced in the Budget
Richard G Clarke, Senior Manager, PricewaterhouseCoopers, examines a new compliance and enforcement tax investigations package which was outlined in the Budget
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
Jonathan Peacock QC considers the anti-abuse provisions in FA 2000 under which the Revenue can eject a company from the tonnage tax regime and compares it to the traditional approach to anti-avoidance legislation
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