Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, tax adviser to the firm's owner-managed business (OMB) clients, comment upon the impact of the Budget on OMBs
Steve Wilson, Indirect Tax Knowledge Manager in Ernst & Young, examines the VAT changes announced in the Budget
Gavin McFarlane of Temple Chambers Cardiff, outlines Gordon Brown's approach to duty matters
Charles Beer, Partner, KPMG, reports on changes relevant to property in the Budget
Stephen Edge, Slaughter and May, discusses the new proposals which he sees as an attempt to break a vicious circle
Will Heard, www.specialtax.co.uk considers whether the Inland Revenue pays sufficient attention to the human element involved in the decision whether or not to disclose major tax irregularities
Charles Yates, head of the VAT fraud strategy team, explains how the successful approach used by Customs in the tobacco smuggling strategy has been adopted as a model for tackling VAT losses
Paul Gerrard, National Head of the UK Oils Strategy in HM Customs and Excise, and Donna Morris, Programme Manager for Customs' Alcohol Strategy, reply to Don Mavin's article in The Tax Journal
Andrew Watters and Jonathan Levy, Partners, LevyWatters, discuss the Revenue's ambivalent position on whether tax evasion is a civil or criminal matter in the light of recent disclosure requirements