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HM Treasury is consulting on significant changes to the pension regime, which should add much more flexibility, says Paul Howard.

Lee Squires and Fiona Bantock review recent key developments, including the decisions in ATP PensionService, Secret Hotels2 and Esporta, as well as principal VAT measures from the Budget

George Osborne’s Budget measures took attention away from the state of the public finances. There is a long way to go before they are back to health, David Smith writes

Updated tax tables from the Tolley tax team.

Daniel Lyons summarises the key VAT measures from the Budget.

For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.

Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions

Nigel Popplewell reviews the Budget changes, including the reduced thresholds for the ATED and 15% SDLT rate.

Tony Beare looks at the Budget measures affecting multinational companies

HMRC ‘is up for a fight’, says James Bullock.