Brian Drummond, Partner, and Alistair Nash, Director, both of KPMG's Financial Services Tax Practice, consider UK and European developments in the taxation of authorised funds
Richard Collier-Keywood, UK head of tax at PricewaterhouseCoopers, looks at the Pre-Budget Report's (PBR) anti-avoidance measures and argues that they need to be put in a wider context
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, looks at how the Pre-Budget Report measures affect those on low incomes
Rupert Baldry, Pump Court Tax Chambers, and Adrian Shipwright, Moore and Blatch, explain the writing and other formalities connected with the formation of a trust
Charles Beer, Tax Partner, KPMG, outlines the main tax announcements for the property industry
John Whiting, tax partner with PricewaterhouseCoopers, reviews the tax changes announced in last week's Pre-Budget Report that impact the employer and employee and for once finds little to worry about
Pete Miller, Corporate Tax Director, Ernst & Young, reports on the corporate changes in Pre-Budget Report 2005
Tamara Solecki, Tax Barrister to the Director of the Assets Recovery Agency, discusses the work of the Assets Recovery Agency and its first Special Commissioners' decision
Peter Coombs, University of Kent, outlines changes to the basic features of partial recovery of input tax
Andrew Flint takes a sideways look at the month's tax news