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)
Graham Airs, Slaughter and May, in the first of a two-part article discusses the recent Interest and Royalties Directive which was recently adopted by the European Council
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
Sacha Pertwee, Assistant Solicitor in the Corporate Tax Group and Alex Wheeler consider how schemes under Insolvency Act 1986 may be used to facilitate demergers
Alex Wheeler describes the main changes to be introduced by the corporate insolvency provisions of the Enterprise Act 2002, due to be implemented in September 2003
Amanda Rowland and David Leibowitz look at the important decision of the House of Lords in Re Toshoku Finance UK plc [2002] UK HL6