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COMPLIANCE


Martin Wilson, of The Capital Allowances Partnership Ltd (www.cap-allow.com), reviews the PBR provisions for capital allowances

Graham Poulteney, of BDO Investment Management Limited, considers the Pre-Budget Report and its effect on pensions

Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes

Continuing our series of basic informative articles, Natasha Kaye and Matthew Wentworth, of Olswang LLP, discuss the writing off of employee loans

Assets of overseas branches
 
Remittance basis
 

Chris Sanger, Head of Tax Policy at Ernst & Young, asks whether the Chancellor made good choices in his PBR

Gary Hull, employment solutions director, PricewaterhouseCoopers LLP, considers the employment tax aspects of the PBR and the implications for employers and their employees

Philip Fisher, PKF LLP, explains why no change might eventually mean great change

Becky Rees and Liz Morgan, of the Tax Department of Pinsent Masons LLP, take a look at the new bank payroll tax

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