Martin Rybak and Jo Myers, both Senior Consultants on Ernst & Young's Transfer Pricing team within International Tax Services, assess HMRC's developing approach to intra-group financing arrangements
Paul Aplin, tax partner with AC Mole & Sons and Chairman of the ICAEW Tax Faculty, looks at the tax issues for SMEs in the Budget
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
Peter Cussons, tax partner at PricewaterhouseCoopers LLP, looks at the future of the tax law rewrite
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