Continuing our series on the environment, John Manning and Emma Ormond, from the PricewaterhouseCoopers LLP environmental tax and regulation team look at the tax implications of 'going carbon-neutral'
Continuing our regular pensions update, the Norton Rose Pensions Team cover the pensions aspects of the Budget and the Finance Bill
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
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
Charles Beer, Head of Real Estate Tax at KPMG, looks at the key issues in the Budget relating to property
Robin Williamson, Technical Director, Low Incomes Tax Reform Group, gives us a LITRG view of the 2007 Budget
The Tax Journal brings you extracts from Ernst & Young's 2007 Budget Alert. Ernst & Young's comments are in italics
Ian Latter, Partner, and Neil O'Brien, Director, KPMG's UK M&A Tax team, explain the potential benefits of the increasingly popular 'Opco/Propco' structure in the context of M&A and discuss the related tax hazards
In the second of two articles, Richard Fletcher and Geoffrey Kay, Baker & McKenzie LLP, consider the OECD Report on the Attribution of Profits to Permanent Establishments
Patrick Cannon explores the new SDLT general anti-avoidance rule and how a court might interpret it in the context of HMRC's recent supplementary 'interim guidance'