Graham Poulteney, of BDO Investment Management Limited, considers the Pre-Budget Report and its effect on pensions
Robin Williamson, of the Low Incomes Tax Reform Group of the CIOT, considers the PBR from the viewpoint of those on low incomes
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
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
Philip Fisher, PKF LLP, explains why no change might eventually mean great change