Charles Beer, Senior Partner in KPMG's Real Estate Tax Practice, reviews the Pre-Budget Report from the standpoint of the property market
Gary Hull, Director of HRS Services at PricewaterhouseCoopers LLP, examines the Pre-Budget Report from an employment taxes perspective
The Tax Journal brings you Ernst & Young's reaction to the Pre-Budget Report of 24 November 2008
Iain Kerr, Director, M&A Tax, KPMG LLP (UK), and Allan Rippon, Partner, McGrigors LLP, consider cross-border mergers and transfers of businesses and how they may be used in an M&A context
Philip Marsden, Managing Director at Vantis Corporate Finance, presents the fourth in our series of articles on SMEs, in which he writes on executing a sale
Mark Brailsford, Tax Partner, Chris Harrison, Tax Partner, and Amrit Dehal, Tax Senior Associate, Allen & Overy, continue our series on raising money in the current climate
Richard Clarke and Jennifer Knowlson of PricewaterhouseCoopers LLP's tax investigations practice review recent developments concerning HMRC's rights to assess closed years
Nigel Doran, partner in the corporate tax group at Macfarlanes LLP, considers the decision in Sempra Metals Ltd v HMRC on the taxation of payments to and from employee benefit trusts