Philip Fisher, Tax Partner, Chantrey Vellacott DFK, reports on the impact on SMEs of some of Gordon Brown's most controversial Budget provisions
Charles Beer, Head of Real Estate Tax at KPMG, looks at the key issues in the Budget relating to property
John Hawksworth, Head of Macroeconomics, PricewaterhouseCoopers LLP, provides an economic viewpoint on the Budget
Gary Hull, Director of employment solutions at PricewaterhouseCoopers LLP, looks at the employment-related issues covered in this year's Budget
The Tax Journal brings you extracts from Ernst & Young's 2007 Budget Alert. Ernst & Young's comments are in italics
Ian Latter, Partner, and Neil O'Brien, Director, KPMG's UK M&A Tax team, explain the potential benefits of the increasingly popular 'Opco/Propco' structure in the context of M&A and discuss the related tax hazards
Chris Morgan, Head, and Jonathan Bridges, Senior Manager, KPMG's International Corporate Tax Group, comment on the ECJ's decision in the Thin Cap GLO test case
David Pett, Tax Partner at Pinsent Masons, writes about a new form of employee share incentive scheme arrangement, the executive shared ownership plan (ExSOP)
Pete Miller, Tax Director, Ernst & Young LLP, looks at the development of the Disclosure of Tax Avoidance Scheme (DoTAS) regulations
James Bullock and Dennis Dixon, McGrigors, introduce this special issue on tax avoidance