Perry Gold and Greg Thomson, Senior Consultants in the Financial Services practice of Ernst & Young, report on the impact of the Budget on the Financial Services sector
Jonathan Ivinson, Partner and Head of Tax, Hogan & Hartson, outlines the international aspects of the Budget
Patrick Cannon, Barrister at 24 Old Buildings examines the Budget proposals for SDLT and wonders whether there is already a tax scheme disclosure system operating for SDLT
Stephen Camm, tax investigations partner at PricewaterhouseCoopers, looks at the news of significant new financial support for the tax authorities' compliance efforts and reflects on the possible implications
Steve Wilson, Indirect Tax Knowledge Manager in Ernst & Young, examines the VAT changes announced 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
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