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
Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
Steve Camm, Partner, PricewaterhouseCoopers LLP looks at the current changes affecting tax enquiry work
Patrick Cannon, barrister of 15 Old Square, Lincoln's Inn, examines the changes to SDLT contained in the Finance Bill 2007
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
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