In the second of two articles on the new pensions regime, John Moret, Director of Sales and Marketing at Suffolk Life, looks at the impact on advisers and their priorities in the countdown to A-Day
In the second of two linked articles, Gordon Keenay of KPMG's Stamp Taxes Group examines the new focus on statutory interpretation from a practitioner's viewpoint
Continuing our series of basic informative articles, Rupert Shiers, McGrigors, introduces and summarises the basic rules which dictate the way in which the courts resolve difficult points of statutory interpretation
John Hayward, pension consultant, considers the background to the Chancellor's Pre-Budget Report's curbs on recycling tax-free lump sums to, and residential property in, pension schemes
Peter Hewitt of Ernst & Young LLP, follows up last week's Back to Basics article by considering some of the more complicated issues arising when adjusting input tax under the Capital Goods Scheme
Continuing this series of basic informative articles, Peter Hewitt, Ernst & Young LLP, explains the adjustment of VAT recovery for capital items under the special Capital Goods Scheme
Patrick Cannon reviews the proposals in the PBR for a new tax on land development and considers some practical steps to take now in the event that the tax materialises
The Norton Rose Pensions Team reviews the pensions aspects of the Pre-Budget Report and its impact on the tax treatment of pensions
Stephen Edge, Slaughter and May, highlights the medium-to-longer-term implications of some of the announcements in the Pre-Budget Report
Charles Beer, Tax Partner, KPMG, outlines the main tax announcements for the property industry