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Philip Lewis, Director with KPMG in the UK, gives a personal view of the Budget proposals for insurance companies

Pete Miller of Ernst & Young takes us through some of the major changes to company taxation in the Budget

Chris Morgan, Head of KPMG's International Tax group, argues that the UK's competitiveness is being eroded too far

Gary Hull, director at PricewaterhouseCoopers LLP, reviews how changes announced in the Budget will impact employers and their employees

Richard Rolls and Alison Hughes of KPMG LLP look at how the new capital gains tax rules, including entrepreneurs' relief, will affect employee share plan participants

Sue El-Hachmi and Natalie Smith, Associates at European law firm Osborne Clarke, consider the practical aspects of a scheme of arrangement for employee share plans

Ken Almand, Senior Transfer Pricing Consultant, Ernst & Young Transfer Pricing Group, summarises the key findings from Ernst & Young's biennial transfer pricing survey with particular focus on the UK

HMRC has issued updated guidance in respect of how the late-night taxi tax exemption should be interpreted. Jim Boylan and Jon Braid of Ernst & Young review the implications for employers

Keith M Gordon, Barrister, takes a closer look at HMRC's power to raise discovery assessments and at the restrictions that might apply in the corporation tax self-assessment rules

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