Paul Noble from Ernst & Young's Tax Risk Management Group considers the National Audit Office's comments on the Inland Revenue's efforts to prevent tax fraud in its recent report on tackling fraud
John Hayward, of Carr Sheppards Crosthwaite, offers his customary annual advice to the Chancellor in advance of the Budget
Neville Wright and Elizabeth Bradley CTA of Berwin Leighton Paisner begin a series of three articles looking at the tax implications of hotel ownership. Part 1 looks at common ownership structures of hotels and the implications of the substantial shareholding exemption
Continuing our series of basic informative articles, Jonathan Ivinson, Partner in McDermott, Will & Emery's London Tax Group, updates his previous back to basics article on corporate debt in the light of FA 2002
John Endacott, Tax Partner at Winter Rule, asks why Venture Capital Trusts & Enterprise Investment Scheme shareholdings are currently not used to the full as tax-efficient investments
Continuing our series of basic informative articles, Lakshmi Narain outlines the basic issues involved when using accounting for tax
Kim Harmer, education officer for the CIOT's London Branch and a senior manager in KPMG's insurance tax practice, revisits the Inland Revenue's consultation paper on the taxation of pensions
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group of the Chartered Institute of Taxation, reports on the recent important TaxAid conference
From April 2004, the proposed pension reform will hit certain top earners with a tax charge of 60% to the extent the value of their pension exceeds a given figure. Maurice Parry-Wingfield, Tax Director, Deloitte & Touche, argues that these and other limitations, together with inadequate 'grandfathering' of existing schemes, operate unfairly for such people. Time is beginning to run out for responses to the consultative document, due in a month's time
Daron Gunson, FCA, FTII, of the Parmentier Arthur Group meets John Hayward of Carr Sheppards Crosthwaite as he looks back over 24 years dealing with pension matters — on both sides of the fence