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
Robert Kent, tax partner, and Peter Cosmetatos, senior associate, of Freshfields Bruckhaus Deringer, discuss the use of offshore unit trusts as vehicles for holding UK real estate
Continuing our series of basic informative articles, Alan Thomson, Senior Charities Tax Manager, Chantrey Vellacott DFK, writes on the taxation of charity income and gains
Gordon Mackenzie, senior lecturer, Atax, Faculty of Law, University of NSW, contributes the first of a series of Letters from Australia
Philippe Tournès and Anne Grousset, Partners, VAT Department, CMS Bureau Francis Lefebvre, discuss the VAT restrictions concerning the right to input tax deduction for branches in France
Stéphanie Monnais-Michel, lawyer in the law firm Magellan (Mazars), takes us through the tax issues of buying property in France