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
David Anderson and Phil Gore, McGrigors LLP, summarise the duty aspects of the Chancellor's eleventh and probably final 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
John Hawksworth, Head of Macroeconomics, PricewaterhouseCoopers LLP, provides an economic viewpoint on the Budget
Gary Hull, Director of employment solutions at PricewaterhouseCoopers LLP, looks at the employment-related issues covered in this year's Budget
Karen Cooper and Vicki Carr of Osborne Clarke review a common issue that can arise when private equity investors invest in small 'high risk' companies
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