Martin Wilson, of The Capital Allowances Partnership Ltd (www.cap-allow.com), reviews the PBR provisions for capital allowances
Lynnette Bober, National Tax Consultant at Smith & Williamson, provides a run-down of salient points to remember in the January rush
Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes
Simon Whitehead, partner, Dorsey & Whitney, London, reviews an uncertain state of affairs
Philip Lewis of KPMG in the UK gives his view of the impact of the Pre-Budget Report on insurance companies
James Bullock, of McGrigors LLP, considers the compliance and enforcement aspects of the PBR
Chris Morgan and Mark Feldman of KPMG LLP consider the PBR measures in the international corporate tax area