Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes
Chris Sanger, Head of Tax Policy at Ernst & Young, asks whether the Chancellor made good choices in his PBR
Gary Hull, employment solutions director, PricewaterhouseCoopers LLP, considers the employment tax aspects of the PBR and the implications for employers and their employees
Philip Fisher, PKF LLP, explains why no change might eventually mean great change
John Hawksworth, PricewaterhouseCoopers LLP, remarks that the Chancellor has raised taxes to protect priority spending areas but has made no further progress in closing the fiscal gap
Becky Rees and Liz Morgan, of the Tax Department of Pinsent Masons LLP, take a look at the new bank payroll tax
A selection from Ernst & Young's detailed commentary on the Pre-Budget Report of 9 December 2009
Jason Collins, McGrigors LLP, looks at the Liechtenstein Disclosure Facility in more detail and identifies issues for advisers