Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector
Robert Maas, Blackstone Franks, gives us his personal view on Section 660A
John Hayward, pension consultant, feels the Department for Work and Pensions (DWP) has not given it to him straight nor perhaps to others
Nigel Doran, tax partner at Macfarlanes, considers the correctness of the Revenue's answer to a FAQ on market value and personal restrictions
Paul McCarthy, Partner and Jan Evans, Professional Support Lawyer, Allen & Overy, look at some changes to the Inland Revenue's guidance on Part 7 IT(EP)A and highlight some continuing concerns
Daron Gunson, of the Parmentier Arthur Group, reports on the IBC Conference, Advanced Corporate Tax Planning, which was held in London on 12 June
Malcolm Gammie, QC, asks about the policy behind the practice
Earlier this year, John Andrews received the OBE in recognition of his work for the Low Incomes Tax Reform Group. Daron Gunson of the Parmentier Arthur Group finds out more about him and the LITRG
Richard Clarke, Senior Manager, and Sue Bradshaw, Senior Manager, PricewaterhouseCoopers, London, look at recent developments
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)