John Hayward, Pension Consultant, looks at the amendments in the Finance Act 2005 to the simplified pensions regime starting next year
Renewing a lease is one of the commonest land transactions, but is far from straightforward. Christopher Cox, tax partner at Beachcroft Wansbroughs Solicitors, takes a look
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at the tax implication of the 2005 election party manifestos
Peter Beckett, Director, and Steve Kirby, Tax Adviser, in Ernst & Young's Real Estate Advisory Group, consider the road ahead for the introduction of a UK REIT
Patrick Cannon, Barrister, 24 Old Buildings, offers initial comments on some of the SDLT changes in the Finance Bill
Pete Miller, Tax Director in Ernst & Young, outlines the measures in the Budget which affect corporates
Charles Beer, Head of Real Estate Tax at KPMG, outlines how the Budget has affected the property sector
Angela Lazda, tax partner at Horwath Clark Whitehill, examines whether the Chancellor's Budget will have any effect on small businesses
A selection of items from the corporate section of Ernst & Young's 2005 Budget Alert make it clear that the emphasis this year was strongly on combating avoidance, both real and perceived
Jonathan Levy, Partner, Levy Watters, takes us through the problems of dealing with clients within the new disclosure regime