In the second of a two-part article, Nigel Doran, partner, and Dan Pipe, assistant solicitor, in the corporate tax group at Macfarlanes, continue their review of the reform of employee securities in the Finance Act 2003
In a two-part article, Nigel Doran, partner, and Dan Pipe, assistant solicitor, in the corporate tax group at Macfarlanes, discuss the radical reform of the taxation of employee securities in the Finance Act 2003
Simon Burke, Senior Tax Consultant, Mark Downey, Senior Tax Consultant and Nigel Walters, Director, all in Ernst & Young's Insurance Tax group, write on the Finance Bill 2003
Tolley's Tax Digest — Incorporation, by Mark Lee (31 pages; Price £25; ISBN 14784653)
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Michael Mullins of HLB Nathans, reports on the Irish Finance Act, which was enacted on 28 March 2003
Following his articles on approved and non-approved employee share schemes, David Cohen, head of employee incentives at Norton Rose, turns his attention to the Finance Bill provisions which confer corporation tax relief for employee share acquisitions
John Watson and John Sabel of Ashurst Morris Crisp respond to the Inland Revenue consultative document with a proposal for an alternative and fairer approach to the pensions cap
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