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Tax Faculty officers
Francesca Lagerberg FCA CTA (fellow) barrister becomes chairman of the ICAEW's Tax Faculty on 12 April. Francesca is national tax director at Smith & Williamson and is a member of the Taxation editorial board.
Paul Aplin of AC Mole & Son becomes deputy chairman and Chris Sanger of Ernst & Young becomes vice chairman.
Uncertain incentives
With regard to the draft legislation published on 3 February 2005 amending ITEPA 2003 Part 7 the accompanying explanatory note says: 'the changes strengthen parts of the income tax legislation relating to employment related securities that certain taxpayers have attempted to exploit in order to try to avoid income tax and National Insurance contributions'.
The ICAEW's Tax Faculty considers that these legislative provisions 'are very wide'. It expects that the Revenue will try to limit the scope of the law so that it does...
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