The Norton Rose Pensions Team reviews the pensions aspects of the Pre-Budget Report and its impact on the tax treatment of pensions
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
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
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, considers some of the changes in charity tax legislation that have taken place over the last two months
John Hiddleston, Tax Director at Vantis Tax Ltd, explains the workings of some of the research and development-based successors to film partnerships
Richard Clarke, Director, PricewaterhouseCoopers, unravels some of the departmental changes brought about by the formation of HM Revenue & Customs (HMRC)
David Heaton, Baker Tilly, Leeds, looks at the National Insurance Contributions Bill 2005, which tinkers with the tax and NICs system yet again
With tax credits coming under attack from all sides, Robin Williamson and John Andrews of the Low Incomes Tax Reform Group ask whether the beleaguered system still has a future?