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
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
A selection from Ernst & Young's detailed commentary on the Pre-Budget Report of 9 December 2009