Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds
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
PKF Tax Partner Philip Fisher summarises the impact of the Pre-Budget Report on smaller businesses
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
Lydia Challen and Edward Jones, Partner and Senior Associate respectively in Allen & Overy LLP's tax group, continue our series on financing in the current climate
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