Gillian Wild, Tax Director, PricewaterhouseCoopers, reflects on where we stand on the first anniversary of the introduction of IFRS and asks what the future may hold
David Craddock, David Craddock Consultancy Services, reviews Employee Reward Structures by Aidan Langley, published by Spiramus, 446pp
Gary Ashford, senior tax investigations manager, Grant Thornton, discusses the risk-based approach to tax enquiries
Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
Charles Beer, Tax Partner, KPMG, outlines the main tax announcements for the property industry
John Whiting, tax partner with PricewaterhouseCoopers, reviews the tax changes announced in last week's Pre-Budget Report that impact the employer and employee and for once finds little to worry about
Pete Miller, Corporate Tax Director, Ernst & Young, reports on the corporate changes in Pre-Budget Report 2005
David Heaton, Baker Tilly, Leeds, looks at the National Insurance Contributions Bill 2005, which tinkers with the tax and NICs system yet again
Karen Hughes, corporate tax partner, Lovells, discusses the practical implications of the new loan relationships and derivative contracts 'degrouping' charges
Sara Luder of Slaughter and May looks at the new tax arbitrage rules in Finance (No. 2) Act 2005