John Christian, Corporate Tax Partner, and Maxwell Creighton, Tax Associate, Pinsent Masons, discuss the tax treatment of costs and expenses incurred on a share sale
Martin Rybak, a Senior Consultant, and Jo Myers, a Director, on Ernst & Young's Transfer Pricing team within International Tax Services, assess the impact of HMRC's PBR changes to UK interest relief rules
Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds
Ben Eaton, Counsel, and Gareth Banfield, Senior Associate, in Allen & Overy LLP's tax department, continue our series on financing in the current climate and look at sovereign wealth funds
Charles Beer, Senior Partner in KPMG's Real Estate Tax Practice, reviews the Pre-Budget Report from the standpoint of the property market
Gary Hull, Director of HRS Services at PricewaterhouseCoopers LLP, examines the Pre-Budget Report from an employment taxes perspective
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, considers the 2008 Pre-Budget Report from the perspective of people on low incomes
John Hawksworth, Head of Macroeconomics at PricewaterhouseCoopers LLP, evaluates the Treasury's new economic forecasts and discusses the process of restoring the public finances to health in the medium term
PKF Tax Partner Philip Fisher summarises the impact of the Pre-Budget Report on smaller businesses