John Hayward, pension consultant, considers the background to the Chancellor's Pre-Budget Report's curbs on recycling tax-free lump sums to, and residential property in, pension schemes
Peter Hewitt of Ernst & Young LLP, follows up last week's Back to Basics article by considering some of the more complicated issues arising when adjusting input tax under the Capital Goods Scheme
Continuing this series of basic informative articles, Peter Hewitt, Ernst & Young LLP, explains the adjustment of VAT recovery for capital items under the special Capital Goods Scheme
Patrick Cannon reviews the proposals in the PBR for a new tax on land development and considers some practical steps to take now in the event that the tax materialises
The Norton Rose Pensions Team reviews the pensions aspects of the Pre-Budget Report and its impact on the tax treatment of pensions
Stephen Edge, Slaughter and May, highlights the medium-to-longer-term implications of some of the announcements in the Pre-Budget Report
Charles Beer, Tax Partner, KPMG, outlines the main tax announcements for the property industry
Andrew Rimmer, Senior VAT Manager, Baker Tilly, outlines the main VAT and Indirect Tax issues in the Pre-Budget Report
Philip Fisher, Employee Benefits Partner at Chantrey Vellacott DFK, considers the likely impact of the Pre-Budget Report on SMEs
Continuing our series on legal concepts aimed at those working in tax, Suzanne Gill, Partner, and Susan Johnson, Senior Solicitor, of McGrigors conclude our series on legal concepts of property law