Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
Andrew Rimmer, Senior VAT Manager, Baker Tilly, outlines the main VAT and Indirect Tax issues in the Pre-Budget Report
Peter Coombs, University of Kent, outlines changes to the basic features of partial recovery of input tax
Piet Battiau, Adviser International tax and VAT, KBC Group, Chair VAT Working Group, European Banking Federation, looks at the changes anticipated in VAT and Financial Services from a European perspective
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, considers some of the changes in charity tax legislation that have taken place over the last two months
Charles Elphicke, Partner & Head of Tax, and Annette Beresford, Trainee Solicitor, both at Reed Smith, consider possible changes to the UK VAT exemption for investment fund management
Irit Herzenshtein, VAT partner at PKF (UK) LLP, comments on the Church of England Children's Society VAT case, which has brought some good news for the charity sector
Robin Mathew QC, New Square Chambers, considers who should open a tax appeal hearing if the Crown alleges dishonesty by the taxpayer