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
Nick Fagge, Solicitor at Schulte Roth & Zabel International LLP, discusses the developments in the Budget and Finance Act which will have an effect upon hedge funds and their managers
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
Tolley's Tax Digest — Incorporation, by Mark Lee (31 pages; Price £25; ISBN 14784653)
Ian Haughton, a Tax Manager in Grant Thornton's National Office, writes on the LexisNexis Employment Taxes Update 2003 held on 10 June at the London Kensington Forum
Ernst & Young's Financial Management Team analyse the results of implementing salary sacrifice
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
Alan Nolan, Director in KPMG's People Services, warns of renewed and stringent Inland Revenue interest in whether companies are accounting properly for the tax and NIC implications of payments to staff and sub-contractors