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
Continuing our series of basic informative articles, Natasha Kaye and Matthew Wentworth, of Olswang LLP, discuss the writing off of employee loans
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
John Hawksworth, PricewaterhouseCoopers LLP, remarks that the Chancellor has raised taxes to protect priority spending areas but has made no further progress in closing the fiscal gap
Gary Hull, employment solutions director, PricewaterhouseCoopers LLP, considers the employment tax aspects of the PBR and the implications for employers and their employees