Martin Wilson, of The Capital Allowances Partnership Ltd (www.cap-allow.com), reviews the PBR provisions for capital allowances
Graham Poulteney, of BDO Investment Management Limited, considers the Pre-Budget Report and its effect on pensions
Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes
Simon Whitehead, partner, Dorsey & Whitney, London, reviews an uncertain state of affairs
Continuing our series of basic informative articles, Natasha Kaye and Matthew Wentworth, of Olswang LLP, discuss the writing off of employee loans
James Bullock, of McGrigors LLP, considers the compliance and enforcement aspects of the PBR
Chris Sanger, Head of Tax Policy at Ernst & Young, asks whether the Chancellor made good choices in his PBR