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Harry Hicks, Head of Film and TV at Chiltern plc, outlines the current tax regime for film financing following recent changes

Patrick Cannon, Barrister, 24 Old Buildings, offers initial comments on some of the SDLT changes in the Finance Bill

Robin Williamson, technical director of the Low Incomes Tax Reform Group, offers a LITRG view of the 2005 Budget

Charles Elphicke, Head of Tax at Reed Smith, reviews the recently published Finance Bill, with an emphasis on anti-avoidance measures

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

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

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

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