Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes
Mark Schofield and Harry Manisty, of PWC LLP, consider how the UK's tax policy is being used to support the shift to a low carbon economy
Continuing our series of basic informative articles, Natasha Kaye and Matthew Wentworth, of Olswang LLP, discuss the writing off of employee loans
James Bullock, of McGrigors LLP, considers the compliance and enforcement aspects of the PBR
Chris Sanger, Head of Tax Policy at Ernst & Young, asks whether the Chancellor made good choices in his PBR
Chris Morgan and Mark Feldman of KPMG LLP consider the PBR measures in the international corporate tax area
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
Gary Hull, employment solutions director, PricewaterhouseCoopers LLP, considers the employment tax aspects of the PBR and the implications for employers and their employees