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Ben Eaton, Counsel, and Gareth Banfield, Senior Associate, in Allen & Overy LLP's tax department, continue our series on financing in the current climate and look at sovereign wealth funds

Mark Schofield and Harry Manisty, PricewaterhouseCoopers LLP, explore some of the new 'green' measures and what to expect in 2009 as the Government reveals its roadmap for a low-carbon nation

Stuart Walsh and James Duncan, Senior Associate and Solicitor in the Tax Disputes and Investigations team at McGrigors LLP, give us an update on the duty elements from the Pre-Budget Report

Charles Beer, Senior Partner in KPMG's Real Estate Tax Practice, reviews the Pre-Budget Report from the standpoint of the property market

Gary Hull, Director of HRS Services at PricewaterhouseCoopers LLP, examines the Pre-Budget Report from an employment taxes perspective

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John Hawksworth, Head of Macroeconomics at PricewaterhouseCoopers LLP, evaluates the Treasury's new economic forecasts and discusses the process of restoring the public finances to health in the medium term

The Tax Journal brings you Ernst & Young's reaction to the Pre-Budget Report of 24 November 2008

Iain Kerr, Director, M&A Tax, KPMG LLP (UK), and Allan Rippon, Partner, McGrigors LLP, consider cross-border mergers and transfers of businesses and how they may be used in an M&A context

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

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