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John Andrews, Chairman, and Robin Williamson, Technical Director, of the Low Incomes Tax Reform Group (LITRG), survey a Budget with some generous measures for those on low incomes, but also some catches

Bill Kirwan, employment tax director at PricewaterhouseCoopers LLP, feels this is a prudent time to review overall reward strategy and delivery

The Pensions team at Norton Rose discuss Government action on simplifying the taxation of pensions

Jonathan Ivinson, Partner and Head of Tax, Hogan & Hartson, outlines the international aspects of the Budget

Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, tax adviser to the firm's owner-managed business (OMB) clients, comment upon the impact of the Budget on OMBs

Charles Beer, Partner, KPMG, reports on changes relevant to property in the Budget

Will Heard, www.specialtax.co.uk considers whether the Inland Revenue pays sufficient attention to the human element involved in the decision whether or not to disclose major tax irregularities

Paul Noble and Lisa Knight of Ernst & Young's Tax Risk Management Group consider the recent report by the Committee of Public Accounts on the Inland Revenue's efforts in fighting tax fraud

John Hayward, pension consultant, returns to the Venables case and calls for action regarding the Revenue's reluctance to reopen settled cases

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