Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
Richard Rolls of KPMG LLP (UK) considers deferred share plans as a tax-efficient alternative to unapproved share options
John Endacott, Tax Partner at Winter Rule and Chairman of the SME Tax Committee of the Tax Faculty of the ICAEW reviews the business tax implications of the final report of the Lyons Inquiry
Alan Thomson, Senior Charities Tax Consultant at Chantrey Vellacott DFK, looks at the impact of the recent Budget on charities
Neil Swift, Assistant Solicitor in Peters & Peters' Fraud and Regulatory Department, provides an overview of the proposed changes to HMRC's Investigation Powers contained in the Finance Bill 2007
David Heaton, tax partner in Baker Tilly's Employer Consulting Group, looks at the two NIC aspects of the Budget and notes that there are no further changes as a result of the Finance BIll
Philip Lewis, Director with KPMG in the UK, gives a personal view of the Budget and Finance Bill proposals for insurance companies
Stephen Edge, Slaughter & May, brings us the City view on the Budget
Philip Fisher, Tax Partner, Chantrey Vellacott DFK, reports on the impact on SMEs of some of Gordon Brown's most controversial Budget provisions