Martin Wilson, of The Capital Allowances Partnership Ltd (www.cap-allow.com), reviews the PBR provisions for capital allowances
Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a run-down of salient points to remember in the January rush
Graham Poulteney, of BDO Investment Management Limited, considers the Pre-Budget Report and its effect on pensions
Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes
Philip Lewis of KPMG in the UK gives his view of the impact of the Pre-Budget Report on insurance companies
James Bullock, of McGrigors LLP, considers the compliance and enforcement aspects of the PBR
Chris Sanger, Head of Tax Policy at Ernst & Young, asks whether the Chancellor made good choices in his PBR