In the third of a series of articles on mergers and acquisitions, Michelle Quest and Paul Cooper, partners in KPMG's UK M&A Tax team, consider the recent trends in M&A deals
Andrew Watt, Director of Tax Investigations, Chiltern plc, discusses HMRC's Offshore Disclosure Facility
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
David Heaton, tax partner in Baker Tilly's Employer Consulting Group, looks at the two NIC aspects of the Budget and notes that there are no further changes as a result of the Finance BIll
Philip Lewis, Director with KPMG in the UK, gives a personal view of the Budget and Finance Bill proposals for insurance companies
Stephen Edge, Slaughter & May, brings us the City view on the Budget
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
Anne Stopford, Tax Partner, Financial Services Group, RSM Robson Rhodes, takes us through some of the future challenges faced by the hedge funds industry
The Tax Journal brings you extracts from Ernst & Young's 2007 Budget Alert. Ernst & Young's comments are in italics