Gary Hull, Director of HRS Services at PricewaterhouseCoopers LLP, examines the Pre-Budget Report from an employment taxes perspective
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, considers the 2008 Pre-Budget Report from the perspective of people on low incomes
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
Tom Daltry, Consultant in the Tax Group of Eversheds LLP, reviews the practical impact of the so-called 'Demibourne Regulations' and HMRC guidance on the application of those Regulations
Lynnette Bober, National Tax Consultant at Smith & Williamson, discusses offshore trust issues arising from the Finance Act 2008 changes
Kelly Hayworth, Technical Officer for the Low Incomes Tax Reform Group, reports on some of the group's representations made during the consultation on HMRC Powers