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
James Bullock, of McGrigors LLP, considers the compliance and enforcement aspects of the PBR
Gary Hull, employment solutions director, PricewaterhouseCoopers LLP, considers the employment tax aspects of the PBR and the implications for employers and their employees
A selection from Ernst & Young's detailed commentary on the Pre-Budget Report of 9 December 2009
Ian Hyde and Matthew Davies, of Pinsent Masons LLP, provide a guide to the internal review system introduced as part of the new tax appeal system
Ian Young, Technical Manager, ICAEW Tax Faculty, reports what Dave Hartnett had to say at the Hardman lecture on 12 November