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TERMINATION PAYMENTS


Richard G Clarke, Senior Manager, PricewaterhouseCoopers, examines a new compliance and enforcement tax investigations package which was outlined in the Budget

John Whiting, tax partner PricewaterhouseCoopers and immediate past president of the Chartered Institute of Taxation, finds plus and minus points in the Budget for employers

John Hawksworth, Head of the Macroeconomics Unit, PricewaterhouseCoopers LLP, provides an economic analysis of the Budget

A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business

David Cohen, partner at Norton Rose, comments, from an employee share scheme perspective, on the Income Tax (Earnings and Pensions) Act 2003 which came into force on 6 April

Tolley's Tax Planning 2002–03, Edited by Glyn Saunders; Tolley Publishing, December 2002, 2 Volumes; 2,265 pages; £175; ISBN 0-7545-1732-2

John Hayward, Consultant with Carr Sheppards Crosthwaite Ltd, reports from the annual Henry Stewart Conference Studies Small Self-Administered Pension Arrangements Conference, held in London in February 2003

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

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