Robin Williamson, technical director of the Low Incomes Tax Reform Group, offers a LITRG view of the 2005 Budget
The Norton Rose pensions team presents a summary of the main points affecting pension schemes announced in the Budget
Anne Fairpo, identifies the various measures in the Budget relevant to Intellectual Property
Charles Beer, Head of Real Estate Tax at KPMG, outlines how the Budget has affected the property sector
John Whiting, Tax Partner, PricewaterhouseCoopers, and a past President of the Chartered Institute of Taxation, tests the strength of the Budget wind for employers and finds that there was no need to take shelter this time
Bill Dodwell, Tax Partner, Deloitte in London, discusses how the Budget impinges on multinationals
Christopher Sanger, Partner, Ernst & Young, and former HM Treasury adviser, looks at the business tax announcements to see how this Government's actual reforms compare to its stated policy aims
Martin Benson, Partner, Baker Tilly, discusses the ongoing saga of tax and NIC harmonisation
A selection of items from the corporate section of Ernst & Young's 2005 Budget Alert make it clear that the emphasis this year was strongly on combating avoidance, both real and perceived
Jon Golding, Editor of Tolley's National Insurance Contributions 2004–05, looks at the funding requirements and state benefits connected with the payment of NICs