John Hayward, pension consultant, looks at the House of Lords decision in the Venables case and assesses its apparent far-reaching impact
Andrew Hubbard, Director of Taxation, Tenon Group plc and President of ATT, questions the manner in which an important announcement on profit extraction was made and predicts difficult times ahead
Jon Golding, who chaired the conference, reviews Tolley's Practical NIC Planning Conference 2003, which took place on 11 November at Le Meridien Piccadilly, London
John Whiting, tax partner, PricewaterhouseCoopers, surveys the impact of the PBR on employers and finds that the Chancellor has let loose a (fairly) friendly mongrel rather than the expected Rottweiler
As we enter the festive season, Philip Fisher, Employee Benefits Partner at Chartered Accountants, Chantrey Vellacott DFK, explains why tipping the waiter can lead to NIC penalties
Nigel Eastaway, Senior Tax Consultant at WJB Chiltern plc, gives us his personal opinion on where we are now
Liz Morgan and Catherine Robins, partners in Pinsents' Tax Group, consider how the restricted securities provisions introduced in this year's Finance Act apply to share for share exchanges
Gavin McFarlane of Temple Chambers, Cardiff, introduces the new Assets Recovery Agency
In the first of a regular feature, the Pensions team at Norton Rose bring us up-to-date with the pensions news and provides a legislative update
Continuing our series of basic informative articles, Peter Hewitt, Ernst & Young in Southampton, looks at VAT grouping rules throughout the EU and the advantages and disadvantages of VAT grouping in the UK