Kelly Hayworth, from the Low Incomes Tax Reform Group (LITRG), summarises the LITRG's review of the PBR 2007 and looks at what lies ahead for low income taxpayers
Patrick Cannon looks at announcements in the PBR 2007 relating to SDLT
Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements, one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
Andrew Goodman, an Associate at Taylor Wessing LLP, describes the benefits of business property and business asset taper relief for those exploring AIM
The Tax Journal brings you Ernst & Young's immediate reaction to the Pre-Budget Report of 9 October 2007
John Cowie of Smith & Williamson examines the ups and downs of AIM since its inception in 1995, with contribution from Marcus Stuttard, d, Deputy Head of AIM at the London Stock Exchange
Andrew Wilkes, Tax Director at Smith & Williamson the accountancy and investment management group, introduces this special issue regarding AIM
Chris Reece, of Ernst & Young, reports from the Institute of Indirect Taxation's 2007 Conference
Continuing our series of basic informative articles, Caroline Austin, Tax Partner, and Sue Harrison, Tax Manager, KPMG LLP, look at some of the main tax issues when UK-resident companies merge business interests
Steve Camm, head of PricewaterhouseCoopers LLP tax investigations, takes stock after the first workshop on the condoc 'Modernising Powers, Deterrents and Safeguards — a new approach to compliance checks'