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
As a precursor to a forthcoming special issue, Jason Collins and Robert Hartley, both of the Tax Litigation Unit at McGrigors, consider taxpayers' rights and responsibilities
Steve Edge and Sara Luder of Slaughter and May consider some of the tax issues that arise when a listed company wants to return surplus funds to its shareholders
David Blumenthal, Tax Partner, Dewey Ballantine, compares the US and UK approaches to tax avoidance
Mathew Oliver, Lawyer at Lovells, discusses the proposed changes to the taxation of leased plant and machinery as set out in the latest Technical Note published by HMRC on 21 July