David Cohen, Partner, Norton Rose LLP, discusses the impact on employee share schemes of radical changes to capital gains tax announced in the Pre-Budget Report 2007
Continuing his diary, Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, meets a Belgian about to set up a manufacturing business in the United Kingdom
The Chancellor is relying on economic growth bouncing back quickly in order to keep public borrowing on track. John Hawksworth, PricewaterhouseCoopers LLP, reviews economic measures in the PBR 2007
Stephen Edge of Slaughter and May brings us the City reaction to the PBR 2007 concentrating on how private equity would be dealt with
Philip Lewis, Director with KPMG in the UK, gives a personal view of the Pre-Budget Report 2007 proposals for life insurance companies, which offer a mixed bag for insurers
Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements, one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
The PBR 2007 contains many measures which will have an impact on employment. Gary Hull, Director, PricewaterhouseCoopers LLP, has summarised the most pertinent points
Andrew Goodman, an Associate at Taylor Wessing LLP, describes the benefits of business property and business asset taper relief for those exploring AIM
The Tax Journal brings you Ernst & Young's immediate reaction to the Pre-Budget Report of 9 October 2007
John Cowie of Smith & Williamson examines the ups and downs of AIM since its inception in 1995, with contribution from Marcus Stuttard, d, Deputy Head of AIM at the London Stock Exchange