Sean Finn, tax partner at Lovells, discusses the outcome of the recently issued Advocate General's Opinion in Marks & Spencer v Halsey
Stephen Edge, Slaughter and May, writes on the latest Finance Bill developments
John Hayward, Pension Consultant, reports from the annual Henry Stewart Conference Studies Small Self-Administered Pension Arrangements Conference held in London in February 2005
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
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
Angela Lazda, tax partner at Horwath Clark Whitehill, examines whether the Chancellor's Budget will have any effect on small businesses