Alec Ure, Consultant, Alec Ure Associates, and Gavin Moffatt, Senior Technical Adviser, SBJ Benefit Consultants City Division, explain the potential pitfalls and benefits of setting up a Hancock Annuity post A-Day
Richard Rolls of KPMG LLP (UK) considers deferred share plans as a tax-efficient alternative to unapproved share options
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
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
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
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