Hi Luke

I think there's a fair degree of complexity to pretty much any tax legislation.  I spent hours poring over the original Bill when it came out trying to make sense of it.  But actually, the key points aren't too difficult and I think the main issue is understanding what it really means in money terms, which varies from person to person depending whether they are an individual or an organisations paying corporation  tax, and what their top tax rate is.

There are two recent additions in the NAEPP Information library on the subject, one being a detailed paper and the other an MS Powerpoint presentation that runs through key aspects.  The more detailed paper discusses the tax aspect very carefully.  You'll need to be a Corporate Member to access them though so if you are not I suggest you persuade the powers-that-be that £75 a year is not a vast amount of money to access those sorts of resources.

David Gibbens

Strategic Housing and Enabling Advisor