Richard Rolls of KPMG LLP (UK) considers deferred share plans as a tax-efficient alternative to unapproved share options
John Endacott, Tax Partner at Winter Rule and Chairman of the SME Tax Committee of the Tax Faculty of the ICAEW reviews the business tax implications of the final report of the Lyons Inquiry
Continuing our series on the environment, John Manning and Richard White, PricewaterhouseCoopers LLP, look at current tax policies for incentivising the real estate and construction industries into going greener
Anne Fairpo, Director, Business Tax Group, Rawlinson Hunter, brings us the IT aspects of the Budget and notes that there are no further changes as a result of the Finance Bill
David Heaton, tax partner in Baker Tilly's Employer Consulting Group, looks at the two NIC aspects of the Budget and notes that there are no further changes as a result of the Finance BIll
Stephen Edge, Slaughter & May, brings us the City view on the Budget
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