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
John Hayward, Pension Consultant, reports from the annual Henry Stewart Conference Studies Small Self-Administered Pension Arrangements Briefing, held in London in February 2004
Aileen Barry and Craig Thomson of Deloitte's Tax Risk & Resolutions team consider the Inland Revenue's approach to offshore tax fraud
David Heaton, Partner in Baker Tilly's Leeds office and head of the firms' Employer Consulting Group, thinks NIC fraud is badly neglected by the Inland Revenue
James Bullock and Jason Collins of the Tax Litigation practice at McGrigors put tax fraud into an international context