The government's Electronic Communications Bill is welcomed by PricewaterhouseCoopers

The Bill's proposal for government kitemarks would enable on-line transactions to maintain a level of trust that the industry needs if it is to maintain minimum standards.

YOUR COMMENTS - A contractor speaks out on the effect of IR35

Duffy argues that the government is 'cutting its own throat' as any gains it receives through the NIC changes in the IR35 rules will be offset by a number of factors.

VIEW FROM THE HOUSE.

SMEs should be well connected

Global networking over the Internet is as vital for smaller companies as for the giants - not only to keep up, but to win new customers and cut costs, argues Maggie Morrison.

Queen's speech: Society of Practitioners of Insolvency gives lukewarm response to Insolvency Bill

'I am relieved the government did not wait until the comprehensive company rescue review had been completed before acting to improve the Company Voluntary Arrangement. Fewer small businesses will go to the wall as a result of this legislation.'

TAX COMMENT - No flowers, please, for Ebenezer Brown.

I noticed the other day that the OECD says that Britain has the fastest rising tax burden in Europe and that we now pay more tax than Germany for the first time in a generation. I read this morning that sending flowers to staff is the latest perk targeted by the Revenue. I wonder if the two are in any way connected.

Pannell Kerr Forster argues smaller companies should not always be in the taxman's debt

In its response to the government working party's review on company rescue mechanisms, PKF says the tax authorities should introduce better debt collection procedures so small and medium-sized companies's debts are not allowed to build up. John Alexander sets out the firm's position.

Moves towards consolidation among small firms are taking the heat off the mid-tier

Just when you thought merger and acquisition activity in the world of accountancy had settled down, a new consolidator has arrived to wreak havoc on unsuspecting firms.

Is the government having second thoughts about environmental taxation?

The chancellor says he is increasing the environmental effectiveness of the climate change levy by reducing the rate, giving discounts to high energy users and excluding renewable energy sources. These changes will create new, and potentially unfair, borderlines which will disadvantage some businesses against others.

Taking Stock - BARINGS: THE HOT TICKET IN TOWN.

THE BIG QUESTION: IS THE ECONOMY IN DANGER OF OVERHEATING? - No

Taking Stock - RESULTS WERE CAST IN STONE.

Taking Stock - IT crowd pulls no punches at awards night.

Taking Stock - Revenue's new pollen tax will root out floral gifts.

Taking Stock - Revenue's new pollen tax will root out floral gifts.

Taking Stock - THE COLOURFUL LIVES OF EXPERT WITNESSES.

Taking Stock - JEAN'S CAR ORDER GIVES HER NET GAIN.

Taking Stock - Cameras may be White's handicap.

LETTERS.

Analysis - Time to end carrying forward and back.

Taking Stock - The Dame and Maggie: masters of the universe.