Pete Miller, Tax Director in Ernst & Young, outlines the measures in the Budget which affect corporates
John Hawksworth, Head of Macroeconomics, PricewaterhouseCoopers, feels the Chancellor has deferred tough choices on tax and spending
Bill Dodwell, Tax Partner, Deloitte in London, discusses how the Budget impinges on multinationals
Angela Lazda, tax partner at Horwath Clark Whitehill, examines whether the Chancellor's Budget will have any effect on small businesses
Christopher Sanger, Partner, Ernst & Young, and former HM Treasury adviser, looks at the business tax announcements to see how this Government's actual reforms compare to its stated policy aims
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
David Heaton, of Baker Tilly in Leeds, introduces this special issue on National Insurance contributions
Chris Morgan, Head of KPMG's EU Tax Group, and Jonathan Bridges, Senior Manager in KPMG's EU Tax Group, outline how EU claims are now being extended to EU/non-EU transactions
Mark Baldwin, Tax Partner, Macfarlanes, discusses the recent announcement from the Inland Revenue which will have a significant impact on private equity debt
Gregg D Lemein, Stewart R Lipeles, John D McDonald and Jefferson VanderWolk, Partners, Baker & McKenzie, write on the new US legislation on tax-advantaged repatriation of foreign earnings