ÿþ<html lang="en"><!-- InstanceBegin template="http://www.kpmg.co.uk/Templates/services.dwt.cfm" codeOutsideHTMLIsLocked="false" --> <head> <!-- InstanceBeginEditable name="doctitle" --> <title>= Budget calculator 2008 - Tax Services KPMG UK =</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> <meta http-equiv="Window-target" content="_top"> <meta name="copyright" content="KPMG UK"> <meta http-equiv="content-language" content="en"> <meta name="robots" content="all"> <meta http-equiv="pragma" content="no-cache"> <meta http-equiv="cache-control" content="no-cache"> <meta name="robots" content="index,follow"> <meta name="revisit-after" content="14 days"> <meta http-equiv="pics-label" content='(pics-1.1 "http://www.icra.org/ratingsv02.html" comment "ICRAonline EN v2.0" l gen true for "http://www.kpmg.co.uk" r (nz 1 vz 1 lz 1 oz 1 cz 1) "http://www.rsac.org/ratingsv01.html" l gen true for "http://www.kpmg.co.uk" r (n 0 s 0 v 0 l 0))'> <meta name="description" content="KPMG in the UK's services include audit, corporate finance, Restructuring, forensic, tax, people services, transaction services, and risk advisory services. Helping clients improve performance."> <meta name="keywords" content="KPMG, UK, Audit &amp; Risk Advisory Services, accounting, auditing, outsourcing, tax, corporate finance, Restructuring, People Services, transaction services, information risk management, pensions, treasury, risk management, banking, sustainability, environmental reporting, corporate performance, Survey, Results, Report, Acquisition, Buy-Out, Buy-In, Disposal, Takeovers, Merger, Investment, Bid Defence, Lead, Advisor, Floatation, Nominated, Share Issue, Strategic Review, Venture, Structured Finance, Sale mandates, Privatisation, Regulatory, Selling, ,buying, company, Hostile bid, Reverse takeover, Leasing, Public-Private Partnership, public equity, restructuring, chancellors budget, IGD Advisor, International Accounting Standards, intellectual property, Financial Reporting, International Financial Reporting Standards, Flotations, Mergers, Acquisitions, Private Equity, MBO, Project Finance, PPP, PFI, Public Company, Take-Over, Valuations, Fairness Opinions, Insurance Solutions, Recovery, Restructuring, Solvent Reconstructions, Liquidation, Work Out, Change Management, Employee Benefits, Employee & Pension Law, Employment Tax, Executive Compensation & Recruitment, International Executive Services, Pensions, Risk Advisory Services, Business Advisory Services, Governace, Risk & Assurance, Information Risk Management, Intellectual Property Services, Sustainability Services, Tax, Corporate Tax, Indirect Tax, Private Client, Tax Advisory Services, Tax Compliance Services, pre-budget, prebudget, IPO, Joint Ventures, Strategic Alliances, BCP, EMU, DRP, HR, IRM, RAS, CF, CR, ess, im, interim, middle market"> <!--<LINK id="ssKPMG" href="stylesheet/KPMGSS.css" type="text/css" rel="stylesheet">--> <SCRIPT language="JavaScript" src="scripts/KPMGBudgCalc.js"></SCRIPT> <SCRIPT language="JavaScript" src="scripts/CurrentTaxConst.js"></SCRIPT> <SCRIPT language="JavaScript" src="scripts/NextYearTaxConst.js"></SCRIPT> <!-- InstanceEndEditable --> <link rel="stylesheet" href="http://www.kpmg.co.uk/styles/style.css" type="text/css"> <script language="JavaScript"> <!-- taxYearConstant = (new CurrentTaxConst.CurrentTaxYear()); function ValidateAllInputs() { var retval = true; retval = retval & ValidateInput('txtAge', 'txtAgeval'); retval = retval & ValidateInput('txtChildren', 'txtChildrenval'); retval = retval & ValidateInput('txtHours', 'txtHoursval'); retval = retval & ValidateInput('txtSpouseAge', 'txtSpouseAgeval'); retval = retval & ValidateInput('txtSpouseHours', 'txtSpouseHoursval'); retval = retval & ValidateInput('txtAnnlEmp', 'txtAnnlEmpval'); retval = retval & ValidateInput('txtSpouseAnnlEmp', 'txtSpouseAnnlEmpval'); retval = retval & ValidateInput('txtSelfAnnlEmp', 'txtSelfAnnlEmpval'); retval = retval & ValidateInput('txtSpouseSelfAnnlEmp', 'txtSpouseSelfAnnlEmpval'); retval = retval & ValidateInput('txtDivIncm', 'txtDivIncmval'); retval = retval & ValidateInput('txtSpouseDivIncm', 'txtSpouseDivIncmval'); retval = retval & ValidateInput('txtSavInc', 'txtSavIncval'); retval = retval & ValidateInput('txtSpouseSavInc', 'txtSpouseSavIncval'); retval = retval & ValidateInput('txtRentIncm', 'txtRentIncmval'); retval = retval & ValidateInput('txtSpouseRentIncm', 'txtSpouseRentIncmval'); retval = retval & ValidateInput('txtCigs', 'txtCigsval'); retval = retval & ValidateInput('txtBeer', 'txtBeerval'); retval = retval & ValidateInput('txtWine', 'txtWineval'); retval = retval & ValidateInput('txtSpirits', 'txtSpiritsval'); retval = retval & ValidateInput('txtFuel', 'txtFuelval'); retval = retval & ValidateInput('txtFlghtShrtSt', 'txtFlghtShrtStval'); retval = retval & ValidateInput('txtFlightShortPr', 'txtFlightShortPrval'); retval = retval & ValidateInput('txtFlghtLngSt', 'txtFlghtLngStval'); retval = retval & ValidateInput('txtFlghtLngPr', 'txtFlghtLngPrval'); retval = retval & ValidateInput('txtNonStatePen', 'txtNonStatePenval'); retval = retval & ValidateInput('txtSpouseNonStatePen', 'txtSpouseNonStatePenval'); retval = retval & ValidateInput('txtCC1LP', 'txtCC1LPval'); retval = retval & ValidateInput('txtCC2LP', 'txtCC2LPval'); retval = retval & ValidateInput('txtCC1EM', 'txtCC1EMval'); retval = retval & ValidateInput('txtCC2EM', 'txtCC2EMval'); retval = retval & ValidateInput('txtSpCC1LP', 'txtSpCC1LPval'); retval = retval & ValidateInput('txtSpCC2LP', 'txtSpCC2LPval'); retval = retval & ValidateInput('txtSpCC1EM', 'txtSpCC1EMval'); retval = retval & ValidateInput('txtSpCC2EM', 'txtSpCC2EMval'); return retval; } function CalculateTaxDifference() { var MainPerson; var Age; var Children; var Hours; var spouseAge; var spouseHours; var objDiv; var objValidationDiv; objDiv = document.getElementById('output'); objValidationDiv = document.getElementById('ValidationSummary'); if (ValidateAllInputs()) { Age = document.getElementById('txtAge').value; Children = document.getElementById('txtChildren').value; Hours = document.getElementById('txtHours').value; spouseAge = document.getElementById('txtSpouseAge').value; spouseHours = document.getElementById('txtSpouseHours').value; //document.getElementById('IncludeSpouse').checked; //GetSelectedItem('MyGender', 'M'); //document.getElementById('IncludeSpouse').checked; //GetSelectedItem('MyGender', 'M'), Number(Age); //GetSelectedItem('MaritalStatus', 'S'); //GetMyIncome(); //GetSelectedItem('SpouseGender', 'F'); //Number(spouseAge),; // Number(spouseHours); GetSpouseIncome(); GetLevies(); GetCarsForRoadTax(); GetCompanyCars(); GetSpouseCompanyCars(); MainPerson = new KPMGBudgCalc.Person(document.getElementById('IncludeSpouse').checked, GetSelectedItem('MyGender', 'M'), Number(Age), Number(Children), Number(Hours), GetSelectedItem('MaritalStatus', 'S'), GetMyIncome(), GetSelectedItem('SpouseGender', 'F'), Number(spouseAge), Number(spouseHours), GetSpouseIncome(), GetLevies(), GetCarsForRoadTax(), GetCompanyCars(), GetSpouseCompanyCars(), GetCompanyVans(), GetSpouseCompanyVans()); MainPerson.GetTax(); objDiv.innerHTML = MainPerson.GetKPMGOutputs(); objValidationDiv.style.display = 'none'; } else { objDiv.innerHTML = ''; objDiv.innerHTML = '<font color = red>Please enter a number in the input(s) marked above</font>'; objValidationDiv.style.display = 'block'; } } function GetMyIncome() { var myIncome; var savingsIncome; var dividendIncome; var employmentIncome; var selfEmployedIncome; var RentalIncome; var NonStatePen; selfEmployedIncome = document.getElementById('txtSelfAnnlEmp').value; RentalIncome = document.getElementById('txtRentIncm').value; savingsIncome = document.getElementById('txtSavInc').value; dividendIncome = document.getElementById('txtDivIncm').value; employmentIncome = document.getElementById('txtAnnlEmp').value; NonStatePen = document.getElementById('txtNonStatePen').value; myIncome = new KPMGBudgCalc.Income(Number(savingsIncome),Number(dividendIncome), Number(employmentIncome), Number(RentalIncome), Number(selfEmployedIncome), Number(NonStatePen)); return myIncome; }; function GetSpouseIncome() { var spouseIncome; var spouseSavingsIncome; var spouseDividendIncome; var spouseEmploymentIncome; var spouseSelfEmployedIncome; var spouseRentalIncome; var SpouseNonStatePen; spouseSelfEmployedIncome = document.getElementById('txtSpouseSelfAnnlEmp').value; spouseRentalIncome = document.getElementById('txtSpouseRentIncm').value; spouseSavingsIncome = document.getElementById('txtSpouseSavInc').value; spouseDividendIncome = document.getElementById('txtSpouseDivIncm').value; spouseEmploymentIncome = document.getElementById('txtSpouseAnnlEmp').value; SpouseNonStatePen = document.getElementById('txtSpouseNonStatePen').value; spouseIncome = new KPMGBudgCalc.Income(Number(spouseSavingsIncome),Number(spouseDividendIncome), Number(spouseEmploymentIncome), Number(spouseRentalIncome), Number(spouseSelfEmployedIncome), Number(SpouseNonStatePen)); return spouseIncome; }; function GetLevies() { var CigPackets = 0; var BeerUnits = 0; var WineUnits = 0; var SpiritsUnits = 0; var FuelLitre = 0; var FuelType; var FlightsShort = 0; var FlightsShortPr = 0 var FlightsLong = 0; var FlightsLongPr = 0; var IncludeSpouse = false; var myLevies; CigPackets = Number(document.getElementById('txtCigs').value); BeerUnits = Number(document.getElementById('txtBeer').value); WineUnits = Number(document.getElementById('txtWine').value); SpiritsUnits = Number(document.getElementById('txtSpirits').value); FuelLitre = Number(document.getElementById('txtFuel').value); FlightsShort = Number(document.getElementById('txtFlghtShrtSt').value); FlightsShortPr = Number(document.getElementById('txtFlightShortPr').value); FlightsLong = Number(document.getElementById('txtFlghtLngSt').value); FlightsLongPr = Number(document.getElementById('txtFlghtLngPr').value); FuelType = GetSelectedItem('VehFuel', 'U'); myLevies = new KPMGBudgCalc.Levies (BeerUnits, WineUnits, CigPackets, SpiritsUnits, FuelLitre, FuelType, FlightsShort, FlightsShortPr, FlightsLong, FlightsLongPr ) return myLevies; }; function GetSelectedItem(groupName, defaultValue) { var retval = ""; var obj = document.getElementsByName(groupName); var len = obj.length; for (i = 0; i <len; i++) { if (obj[i].checked) { retval = obj[i].value; } } if (retval == "") { retval = defaultValue; } return retval; }; function GetCarsForRoadTax() { var retval = new Array(); if ( document.getElementById('chkCar1').checked ) { retval[retval.length] = new KPMGBudgCalc.CarsForRoadTax( GetSelectedItem('RoadTax1', 'NA'), GetSelectedItem('VehFuelRT1', 'U') ); } if ( document.getElementById('chkCar2').checked ) { retval[retval.length] = new KPMGBudgCalc.CarsForRoadTax( GetSelectedItem('RoadTax2', 'NA'), GetSelectedItem('VehFuelRT2', 'U') ); } if ( document.getElementById('chkCar3').checked ) { retval[retval.length] = new KPMGBudgCalc.CarsForRoadTax( GetSelectedItem('RoadTax3', 'NA'), GetSelectedItem('VehFuelRT3', 'U') ); } if ( document.getElementById('chkCar4').checked ) { retval[retval.length] = new KPMGBudgCalc.CarsForRoadTax( GetSelectedItem('RoadTax4', 'NA'), GetSelectedItem('VehFuelRT4', 'U') ); } return retval; }; function GetCompanyCars() { var retval = new Array(); if ( document.getElementById('chkCC1').checked ) { retval[retval.length] = new KPMGBudgCalc.CompanyCar( Number(document.getElementById('txtCC1LP').value), Number(document.getElementById('txtCC1EM').value), document.getElementById('chkCC1E4').checked, document.getElementById('chkCC1Fuel').checked); } if ( document.getElementById('chkCC2').checked ) { retval[retval.length] = new KPMGBudgCalc.CompanyCar( Number(document.getElementById('txtCC2LP').value), Number(document.getElementById('txtCC2EM').value), document.getElementById('chkCC2E4').checked, document.getElementById('chkCC2Fuel').checked); } return retval; }; function GetSpouseCompanyCars() { var retval = new Array(); if ( document.getElementById('chkCC1').checked ) { retval[retval.length] = new KPMGBudgCalc.CompanyCar( Number(document.getElementById('txtSpCC1LP').value), Number(document.getElementById('txtSpCC1EM').value), document.getElementById('chkSpCC1E4').checked, document.getElementById('chkSpCC1Fuel').checked); } if ( document.getElementById('chkCC2').checked ) { retval[retval.length] = new KPMGBudgCalc.CompanyCar( Number(document.getElementById('txtSpCC2LP').value), Number(document.getElementById('txtSpCC2EM').value), document.getElementById('chkSpCC2E4').checked, document.getElementById('chkSpCC2Fuel').checked); } return retval; }; function GetCompanyVans() { var retval = new Array(); if ( document.getElementById('chkMyVanUse').checked ) { retval[retval.length] = new KPMGBudgCalc.CompanyVan( document.getElementById('chkMyVanFuel').checked); } return retval; }; function GetSpouseCompanyVans() { var retval = new Array(); if ( document.getElementById('chkSpVanUse').checked ) { retval[retval.length] = new KPMGBudgCalc.CompanyVan( document.getElementById('chkSpVanFuel').checked); } return retval; }; function openwindow(WebPage) { window.open(WebPage,"mywindow","menubar=1,resizable=2,width=350,height=250,scrollbars=yes"); }; function ValidateInput(ControlName, Validator ) { var objValue = document.getElementById(ControlName); var objValidator = document.getElementById(Validator); var retval = true; var charpos = objValue.value.search("[^0-9]"); if(objValue.value.length > 0 && charpos >= 0) { retval = false; objValidator.style.visibility = 'visible'; } else { objValidator.style.visibility = 'hidden'; } return retval; } function disableSpouseDetails() { var disableSpouse = !document.getElementById('IncludeSpouse').checked; document.getElementById('txtSpouseAnnlEmp').disabled = disableSpouse; document.getElementById('txtSpouseSelfAnnlEmp').disabled = disableSpouse; document.getElementById('txtSpouseDivIncm').disabled = disableSpouse; document.getElementById('txtSpouseSavInc').disabled = disableSpouse; document.getElementById('txtSpouseRentIncm').disabled = disableSpouse; document.getElementById('txtSpouseNonStatePen').disabled = disableSpouse; document.getElementById('chkSpCC1').disabled = disableSpouse; document.getElementById('chkSpCC2').disabled = disableSpouse; document.getElementById('txtSpCC1LP').disabled = disableSpouse; document.getElementById('txtSpCC2LP').disabled = disableSpouse; document.getElementById('txtSpCC1EM').disabled = disableSpouse; document.getElementById('txtSpCC2EM').disabled = disableSpouse; document.getElementById('chkSpCC1E4').disabled = disableSpouse; document.getElementById('chkSpCC1Fuel').disabled = disableSpouse; document.getElementById('chkSpCC2E4').disabled = disableSpouse; document.getElementById('chkSpCC2Fuel').disabled = disableSpouse; document.getElementById('chkSpVanUse').disabled = disableSpouse; document.getElementById('chkSpVanFuel').disabled = disableSpouse; } function enableDisablemaritalStatus() { var disableSpouse = document.getElementById('rdSingle').checked || document.getElementById('rdDivorce').checked document.getElementById('rdSpouseGenderM').disabled = disableSpouse; document.getElementById('txtSpouseAge').disabled = disableSpouse; document.getElementById('txtSpouseHours').disabled = disableSpouse; document.getElementById('IncludeSpouse').checked = !disableSpouse; document.getElementById('IncludeSpouse').disabled = disableSpouse; disableSpouseDetails(); } function DisableSpouseDetails() { if(!document.getElementById('IncludeSpouse').checked) { document.getElementById('txtSpouseAnnlEmp').disabled = true; document.getElementById('txtSpouseSelfAnnlEmp').disabled = true; document.getElementById('txtSpouseDivIncm').disabled = true; document.getElementById('txtSpouseSavInc').disabled = true; document.getElementById('txtSpouseRentIncm').disabled = true; document.getElementById('txtSpouseNonStatePen').disabled = true; document.getElementById('chkSpCC1').disabled = true; document.getElementById('chkSpCC2').disabled = true; document.getElementById('txtSpCC1LP').disabled = true; document.getElementById('txtSpCC2LP').disabled = true; document.getElementById('txtSpCC1EM').disabled = true; document.getElementById('txtSpCC2EM').disabled = true; document.getElementById('chkSpCC1E4').disabled = true; document.getElementById('chkSpCC1Fuel').disabled = true; document.getElementById('chkSpCC2E4').disabled = true; document.getElementById('chkSpCC2Fuel').disabled = true; document.getElementById('chkSpVanUse').disabled = true; document.getElementById('chkSpVanFuel').disabled = true; document.getElementById('rdSpouseGenderM').disabled = true; document.getElementById('rdSpouseGenderF').disabled = true; document.getElementById('txtSpouseAge').disabled = true; document.getElementById('txtSpouseHours').disabled = true; } else { document.getElementById('txtSpouseAnnlEmp').disabled = false; document.getElementById('txtSpouseSelfAnnlEmp').disabled = false; document.getElementById('txtSpouseDivIncm').disabled = false; document.getElementById('txtSpouseSavInc').disabled = false; document.getElementById('txtSpouseRentIncm').disabled = false; document.getElementById('txtSpouseNonStatePen').disabled = false; document.getElementById('chkSpCC1').disabled = false; document.getElementById('chkSpCC2').disabled = false; document.getElementById('txtSpCC1LP').disabled = false; document.getElementById('txtSpCC2LP').disabled = false; document.getElementById('txtSpCC1EM').disabled = false; document.getElementById('txtSpCC2EM').disabled = false; document.getElementById('chkSpCC1E4').disabled = false; document.getElementById('chkSpCC1Fuel').disabled = false; document.getElementById('chkSpCC2E4').disabled = false; document.getElementById('chkSpCC2Fuel').disabled = false; document.getElementById('chkSpVanUse').disabled = false; document.getElementById('chkSpVanFuel').disabled = false; document.getElementById('rdSpouseGenderM').disabled = false; document.getElementById('rdSpouseGenderF').disabled = false; document.getElementById('txtSpouseAge').disabled = false; document.getElementById('txtSpouseHours').disabled = false; } } function DisablemaritalStatus() { document.getElementById('IncludeSpouse').checked = false; DisableSpouseDetails(); if(document.getElementById('rdSingle').checked = true) { document.getElementById('Radio1').disabled = true; document.getElementById('rdCoHabit').disabled = true; document.getElementById('rdDivorce').disabled = true; document.getElementById('IncludeSpouse').disabled = true; } else { document.getElementById('Radio1').disabled = false; document.getElementById('rdCoHabit').disabled = false; document.getElementById('rdDivorce').disabled = false; document.getElementById('IncludeSpouse').disabled = false; } } function EnablemaritalStatus() { if(document.getElementById('rdMarried').checked = true) { document.getElementById('rdSingle').disabled = false; document.getElementById('Radio1').disabled = false; document.getElementById('rdCoHabit').disabled = false; document.getElementById('rdDivorce').disabled = false; document.getElementById('IncludeSpouse').disabled = false; } } function openhelp() { window.open('Plain Budget Calculator.htm'); } function MM_reloadPage(init) { //reloads the window if Nav4 resized if (init==true) with (navigator) {if ((appName=="Netscape")&&(parseInt(appVersion)==4)) { document.MM_pgW=innerWidth; document.MM_pgH=innerHeight; onresize=MM_reloadPage; }} else if (innerWidth!=document.MM_pgW || innerHeight!=document.MM_pgH) location.reload(); } MM_reloadPage(true); var current = ""; function show(name) { current = name; var tip = document.getElementById(name); if (tip) { //var flyimg = eval('document.all.img' + name); tip.style.visibility = "visible"; } } function hide(name) { var tip = document.getElementById(name); if (tip) { tip.style.visibility = "hidden"; current=""; } } // --> </script> <script language="javascript"> /* Function highlights left nav section when subnavs are chosen */ function highlight(id){ var x = document.getElementById(id); if (x) { x.style.color = "#FA9A00"; x.onmouseout = ""; x.onmouseover = ""; } } </script> <script> <!-- /* Highlight function invoked and defined on a per-page basis */ highlight('nav9') function MM_findObj(n, d) { //v4.01 var p,i,x; if(!d) d=document; if((p=n.indexOf("?"))>0&&parent.frames.length) { d=parent.frames[n.substring(p+1)].document; n=n.substring(0,p);} if(!(x=d[n])&&d.all) x=d.all[n]; for (i=0;!x&&i<d.forms.length;i++) x=d.forms[i][n]; for(i=0;!x&&d.layers&&i<d.layers.length;i++) x=MM_findObj(n,d.layers[i].document); if(!x && d.getElementById) x=d.getElementById(n); return x; } function ArthursMagic(el, x, y, a, b, c, s) { //v2.5 PVII var g,elo=el,f="",m=false,d="";x=parseInt(x);y=parseInt(y); var t = 'g.p7Magic = setTimeout("ArthursMagic(\''+elo+'\','; if ((g=MM_findObj(el))!=null) {d=(document.layers)?g:g.style;}else{return;} if (parseInt(s)>0) {eval(t+x+','+y+','+a+','+b+','+c+',0)",' + s+')');return;} var xx=(parseInt(d.left))?parseInt(d.left):0; var yy=(parseInt(d.top))?parseInt(d.top):0; if(parseInt(c)==1) {x+=xx;y+=yy;m=true;c=0;} else if (c==2) {m=false;clearTimeout(g.p7Magic);} else {var i=parseInt(a); if (eval(g.moved)){clearTimeout(g.p7Magic);} if (xx<x){xx+=i;m=true;if(xx>x){xx=x;}} if (xx>x){xx-=i;m=true;if(xx<x){xx=x;}} if (yy<y){yy+=i;m=true;if(yy>y){yy=y;}} if (yy>y){yy-=i;m=true;if(yy<y){yy=y;}}} if (m) {if((navigator.appName=="Netscape") && parseInt(navigator.appVersion)>4){ xx+="px";yy+="px";} d.left=xx;d.top=yy;g.moved=true;eval(t+x+','+y+','+a+','+b+','+c+',0)",'+b+')'); }else {g.moved=false;} } function MM_preloadImages() { //v3.0 var d=document; if(d.images){ if(!d.MM_p) d.MM_p=new Array(); var i,j=d.MM_p.length,a=MM_preloadImages.arguments; for(i=0; i<a.length; i++) if (a[i].indexOf("#")!=0){ d.MM_p[j]=new Image; d.MM_p[j++].src=a[i];}} } function MM_swapImgRestore() { //v3.0 var i,x,a=document.MM_sr; for(i=0;a&&i<a.length&&(x=a[i])&&x.oSrc;i++) x.src=x.oSrc; } function MM_showHideLayers() { //v6.0 var i,p,v,obj,args=MM_showHideLayers.arguments; for (i=0; i<(args.length-2); i+=3) if ((obj=MM_findObj(args[i]))!=null) { v=args[i+2]; if (obj.style) { obj=obj.style; v=(v=='show')?'visible':(v=='hide')?'hidden':v; } obj.visibility=v; } } //--> </script> <!-- InstanceBeginEditable name="head" --><!-- InstanceEndEditable --> <link rel="alternate" type="application/rss+xml" title="KPMG Publications" href="http://www.kpmg.co.uk/rss/?type=publication&cattype=33" /></head> <body bgcolor="#FFFFFF" text="#000000" leftmargin="0" topmargin="0" marginwidth="0" marginheight="0"> <table width="100%" border="0" cellspacing="0" cellpadding="0" ID="Table1"> <!-- BEGIN OVERALL PAGE STRUCTURE TABLE --> <tr> <td width="771" height="50" valign="top" colspan="2" background="http://www.kpmg.co.uk/icons/TopArtwork_bg.jpg"><div id="TopImage" style="POSITION: absolute; z-index:101"> <img src="http://www.kpmg.co.uk/icons/banner.gif" width="773" height="65" border="0" alt="KPMG UK"></div></td> <td rowspan="2" width="100%" height="50" background="http://www.kpmg.co.uk/icons/TopArtwork_bg_screen.jpg"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="3" height="50" border="0" alt=""></td> </tr> <tr> <td width="771" height="15" valign="top" colspan="2" background="http://www.kpmg.co.uk/icons/TopArtwork_bg2.jpg"> <div id="MenubarMask" style="POSITION: absolute; z-index:102; top: 65px; width: 772; height: 12px; left: 2px; background-image: url(/icons/nui/grey_fill3.gif); layer-background-image: url(/icons/nui/grey_fill3.gif); border: 1px none #000000;"> <table width="772" border="0" cellpadding="0" cellspacing="0" class="TopNavigationRgt" ID="Table2"> <tr> <td height="15" width="75" class="TopNavigation"><a href="http://www.kpmg.co.uk/index.cfm" onMouseOver="this.style.color='#FA9A00';" onMouseOut="this.style.color='#00349C';">Home</a></td> <td width="1"><img src="http://www.kpmg.co.uk/icons/nui/grey_sep.gif" width="1" height="15" alt="" border="0"></td> <td width="96" class="TopNavigation"><a href="http://www.kpmg.co.uk/services/index.cfm" style="color:#FA9A00" onMouseOver="this.style.color='#FA9A00';" onMouseOut="this.style.color='#FA9A00';">Services</a></td> <td width="1"><img src="http://www.kpmg.co.uk/icons/nui/grey_sep.gif" width="1" height="15" alt="" border="0"></td> <td width="105" class="TopNavigation"><a href="http://www.kpmg.co.uk/industries/index.cfm" onMouseOver="this.style.color='#FA9A00';" onMouseOut="this.style.color='#00349C';">Industries</a></td> <td width="1"><img src="http://www.kpmg.co.uk/icons/nui/grey_sep.gif" width="1" height="15" alt="" border="0"></td> <td width="85" class="TopNavigation"><a href="http://www.kpmg.co.uk/issues/index.cfm" onMouseOver="this.style.color='#FA9A00';" onMouseOut="this.style.color='#00349C';">Issues</a></td> <td width="1"><img src="http://www.kpmg.co.uk/icons/nui/grey_sep.gif" width="1" height="15" alt="" border="0"></td> <td width="140" class="TopNavigationRgt"><a href="http://www.kpmg.co.uk/about/index.cfm" onMouseOver="this.style.color='#FA9A00';" onMouseOut="this.style.color='#00349C';">About KPMG</a></td> <td width="1"><img src="http://www.kpmg.co.uk/icons/nui/grey_sep.gif" width="1" height="15" alt="" border="0"></td> <td width="90" class="TopNavigation"><a href="http://www.kpmg.co.uk/careers/index.cfm" onMouseOver="this.style.color='#FA9A00';" onMouseOut="this.style.color='#00349C';">Careers</a></td> <td width="1"><img src="http://www.kpmg.co.uk/icons/nui/grey_sep.gif" width="1" height="15" alt="" border="0"></td> <td width="140" class="TopNavigationRgt"><a href="http://www.kpmg.co.uk/news/index.cfm" onMouseOver="this.style.color='#FA9A00';" onMouseOut="this.style.color='#00349C';">Press Office</a></td> <td width="1"><img src="http://www.kpmg.co.uk/icons/nui/grey_sep.gif" width="1" height="15" alt="" border="0"></td> <td width="57" class="TopNavigationRgt"><a href="http://alumni.kpmg.co.uk" onMouseOver="this.style.color='#FA9A00';" onMouseOut="this.style.color='#00349C';">Alumni</a></td> </tr> </table> </div> </td> </tr> <tr> <td width="158" height="470" align="left" valign="top"> <!-- BEGIN INCLUDE FOR NESTED TABLE FOR NAVBAR AND RULE --> <!-- InstanceBeginEditable name="left_nav" --> <table width="158" border="0" cellspacing="0" cellpadding="0" ID="Table3"> <tr> <td height=3 colspan=4 background="http://www.kpmg.co.uk/icons/shadow_bg_short.jpg"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="3" border="0" alt="*"></td> </tr> <tr> <td height=5 colspan=2><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="25" border="0" alt="*"></td> <td valign="bottom"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="2" border="0" alt="*"></td> <td height=5></td> </tr> <tr> <td height=5 colspan=2 width="132"></td> <td width="2" valign="bottom"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="2" border="0" alt="*"></td> <td height=5 width="12"></td> </tr> <tr> <td height="2"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="131" height="1" border="0"></td> <td background="http://www.kpmg.co.uk/icons/shadow_bg_short.jpg"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="3" height="1" border="0"></td> <td background="http://www.kpmg.co.uk/icons/shadow_bg_short.jpg" valign="bottom"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="2" height="1" border="0"></td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="3" height="1" border="0"></td> </tr> <tr> <td width="132"> <p class="LeftNavbar"><a href="http://www.kpmg.co.uk/services/index.cfm" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#1F3D99'">Overview</a></p> </td> <td width="132"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td width="2" background="http://www.kpmg.co.uk/icons/shadow_bg_short2.jpg" valign="bottom"><img src="http://www.kpmg.co.uk/icons/nui/white.gif" alt="*" width="2" height="7" border="0"></td> <td width="12"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="12" height="1" border="0"></td> </tr> <tr> <td width="132" onmouseover="show('LeftFlyAud');" onmouseout="hide('LeftFlyAud');"> <p class="LeftNavbar"><a href="http://www.kpmg.co.uk/services/a/index.cfm" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#1F3D99'">Audit</a></p> </td> <td width="132" onmouseover="show('LeftFlyAud');" onmouseout="hide('LeftFlyAud');"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td width="2" valign="bottom"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="2" border="0" alt="*"></td> <td width="12"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="12" height="1" border="0"></td> </tr> <tr> <td width="132" onmouseover="show('LeftFlyTax');" onmouseout="hide('LeftFlyTax');"> <p class="LeftNavbar"><a href="http://www.kpmg.co.uk/services/t/index.cfm" style="color:#FA9A00" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#FA9A00'">Tax</a></p> </td> <td width="132" onmouseover="show('LeftFlyTax');" onmouseout="hide('LeftFlyTax');"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td width="2" valign="bottom"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="2" border="0" alt="*"></td> <td width="12"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="12" height="1" border="0"></td> </tr> <tr> <td width="132" onmouseover="show('LeftFlyAdv');" onmouseout="hide('LeftFlyAdv');"> <p class="LeftNavbar"><a href="#" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#1F3D99'">Advisory</a></p> </td> <td width="132" onmouseover="show('LeftFlyAdv');" onmouseout="hide('LeftFlyAdv');"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td width="2" valign="bottom"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="2" border="0" alt="*"></td> <td width="12"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="12" height="1" border="0"></td> </tr> <tr> <td height="8" onmouseover="show('LeftFlyAdv');" onmouseout="hide('LeftFlyAdv');"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td onmouseover="show('LeftFlyAdv');" onmouseout="hide('LeftFlyAdv');"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td valign="bottom"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="2" border="0" alt="*"></td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> </tr> <tr> <td height=5 colspan=2 width="132"></td> <td width="2" valign="bottom"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="2" border="0" alt="*"></td> <td height=5 width="12"></td> </tr> <tr> <td height="2"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="131" height="1" border="0"></td> <td background="http://www.kpmg.co.uk/icons/shadow_bg_short.jpg"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="3" height="1" border="0"></td> <td background="http://www.kpmg.co.uk/icons/shadow_bg_short.jpg" valign="bottom"><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="2" height="1" border="0"></td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="3" height="1" border="0"></td> </tr> <tr> <td> <p class="LeftNavbar"><a href="http://www.kpmg.co.uk/services/t/index.cfm" style="color:#FA9A00" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#FA9A00'">Tax Overview</a><a href="http://www.kpmg.co.uk/services/index.cfm" style="color:#FA9A00" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#FA9A00'"></a></p> </td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td background="http://www.kpmg.co.uk/icons/shadow_bg_short2.jpg" valign="bottom"><img src="http://www.kpmg.co.uk/icons/nui/white.gif" alt="*" width="2" height="7" border="0"></td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="12" height="1" border="0"></td> </tr> <tr> <td> <p class="LeftNavbar"><a href="http://www.kpmg.co.uk/services/t/ct/index.cfm" style="color:#FA9A00" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#FA9A00'">Corporate Tax</a></p> </td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td valign="bottom"><img src="http://www.kpmg.co.uk/icons/nui/white.gif" alt="*" width="2" height="7" border="0"></td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="12" height="1" border="0"></td> </tr> <tr> <td> <p class="LeftNavbar"><a href="http://www.kpmg.co.uk/services/t/it/index.cfm" style="color:#FA9A00" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#FA9A00'">Indirect Tax</a></p> </td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td valign="bottom"><img src="http://www.kpmg.co.uk/icons/nui/white.gif" alt="*" width="2" height="7" border="0"></td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="12" height="1" border="0"></td> </tr> <tr> <td> <p class="LeftNavbar"><a href="http://www.kpmg.co.uk/services/t/pc/index.cfm" style="color:#FA9A00" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#FA9A00'">Private Client</a></p> </td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td valign="bottom"><img src="http://www.kpmg.co.uk/icons/nui/white.gif" alt="*" width="2" height="7" border="0"></td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="12" height="1" border="0"></td> </tr> <tr> <td> <p class="LeftNavbar"><a href="http://www.kpmg.co.uk/services/t/ps/index.cfm" style="color:#FA9A00" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#FA9A00'">People Services</a></p> </td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td valign="bottom"><img src="http://www.kpmg.co.uk/icons/nui/white.gif" alt="*" width="2" height="7" border="0"></td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="12" height="1" border="0"></td> </tr> <tr> <td> <p class="LeftNavbar"><a href="http://www.kpmg.co.uk/services/t/gfa.cfm" style="color:#FA9A00" onMouseOver="this.style.color='#FA9A00'"; onMouseOut="this.style.color='#FA9A00'"><em><u>Government's Finance Agenda</u></em></a></p> </td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="11" height="8" border="0"></td> <td valign="bottom"><img src="http://www.kpmg.co.uk/icons/nui/white.gif" alt="*" width="2" height="7" border="0"></td> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" alt="*" width="12" height="1" border="0"></td> </tr> </table> <P>&nbsp;</P> <!--<table width="65%" border="0" cellspacing="0" cellpadding="0" bgcolor="#F1F4FB" align="center"> <tr> <td class="CaptionHeaderLeft" valign="top">Key Contact</td> </tr> <tr> <td valign="top"><img src="http://www.kpmg.co.uk/people/medge.jpg" alt="Malcolm Edge" width="81" height="113"> </td> </tr> <tr> <td class="CaptionTextLeft" valign="top">Malcolm Edge<br> Chairman<br>UK Tax & People Services<br> </td> </tr> </table> --> <!-- InstanceEndEditable --> <!-- END NESTED TABLE FOR NAVBAR AND RULE --> </td> <td align="left" valign="top" width="613"> <!-- BEGIN NESTED TABLE FOR UTILITY NAVBAR --> <table width="613" border="0" cellspacing="0" cellpadding="0" ID="Table4"> <tr> <td> <!-- BEGIN NESTED TABLE FOR UTILITY NAVBAR --> <div id="UtilityBarMask" style="POSITION: absolute; z-index:101"> <table width="613" border="0" cellspacing="0" cellpadding="0" ID="Table5"> <tr> <td width="176" background="http://www.kpmg.co.uk/icons/shadow_bg.jpg" align="left"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="1" border="0" height="1" alt=""></td> <td><img src="http://www.kpmg.co.uk/icons/UtilityBarLeftEdge.jpg" width="2" height="15" border="0" alt=""></td> <td background="http://www.kpmg.co.uk/icons/UtilityBar_bg.jpg" align="left" valign="top" width="437" height="15"> </td> </tr> </table></div> <!-- END NESTED TABLE FOR UTILITY NAVBAR --> </td> </tr> <tr> <td colspan="2" valign="bottom"> <!-- HIDE BREADCRUMB ON FIRST LEVEL PAGES --> <br></td> </tr> <tr> <td colspan="2" height="15"></td> <tr> </table> <!-- END NESTED TABLE FOR UTILITY NAVBAR --> <!-- BEGIN LAYER FOR UTILITY NAVBAR BUTTONS --> <link href="http://www.kpmg.co.uk/styles/style.css" rel="stylesheet" type="text/css"> <div id="UtilityText" style="position:absolute; z-index:101; left: 374px; top: 86px; width: 279px; height: 2px;"> <table border="0" cellspacing="0" cellpadding="0" ID="Table6"> <tr> <td onClick="show('SearchFlyDownHack',367,86,25,30,0,0);show('UtilSearchFlydown',367,78,25,30,0,0)" valign="top" style="cursor:hand"><img src="http://www.kpmg.co.uk/icons/nui/UN_Search_Up.gif" alt="Search" name="search" border="0" onClick="ArthursMagic('SearchFlyDownHack',367,86,45,5,0,0);ArthursMagic('UtilSearchFlydown',367,78,45,5,0,0)" onMouseOver="document.search.src='http://www.kpmg.co.uk/icons/nui/UN_Search_Over.gif';" onMouseOut="document.search.src='http://www.kpmg.co.uk/icons/nui/UN_Search_Up.gif';"></td> <td valign="top"><a href="http://www.kpmg.co.uk/master/site_map.cfm" onMouseOver="document.index.src='http://www.kpmg.co.uk/icons/nui/UN_Sitemap_Over.gif';" onMouseOut="document.index.src='http://www.kpmg.co.uk/icons/nui/UN_Sitemap_Up.gif';"><img src="http://www.kpmg.co.uk/icons/nui/UN_Sitemap_Up.gif" name="index" border="0" alt="Site Map"></a></td> <td valign="top"><a href="http://www.kpmg.co.uk/master/help.cfm" onMouseOver="document.help.src='http://www.kpmg.co.uk/icons/nui/UN_Help_Over.gif';" onMouseOut="document.help.src='http://www.kpmg.co.uk/icons/nui/UN_Help_Up.gif';"><img src="http://www.kpmg.co.uk/icons/nui/UN_Help_Up.gif" name="help" border="0" alt="Help"></a></td> <td onClick="show('ContactFlyDownHack',367,69,40,30,0,0);show('UtilContactFlydown',367,65,40,30,0,0);" valign="top" style="cursor:hand"><img src="http://www.kpmg.co.uk/icons/nui/UN_Contact_Up.gif" name="contact" border="0" alt="Contact Us" onClick="ArthursMagic('ContactFlyDownHack',367,86,45,5,0,0);ArthursMagic('UtilContactFlydown',367,78,45,5,0,0)" onMouseOver="document.contact.src='http://www.kpmg.co.uk/icons/nui/UN_Contact_Over.gif';" onMouseOut="document.contact.src='http://www.kpmg.co.uk/icons/nui/UN_Contact_Up.gif';"></td> <td onClick="show('CountriesFlyDownHack',367,69,40,300,0,0);show('UtilCountriesFlydown',367,65,40,300,0,0);show('jump');" valign="top" style="cursor:hand"><div onClick=jump.style.visibility="inherit"><img src="http://www.kpmg.co.uk/icons/nui/UN_siteselector_Up.gif" name="countries" alt="Countries" border="0" onClick="ArthursMagic('CountriesFlyDownHack',367,86,45,5,0,0);ArthursMagic('UtilCountriesFlydown',367,78,45,5,0,0)" onMouseOver="document.countries.src='http://www.kpmg.co.uk/icons/nui/UN_siteselector_Over.gif';" onMouseOut="document.countries.src='http://www.kpmg.co.uk/icons/nui/UN_siteselector_Up.gif';"></div></td> <td valign="top"><a href="http://www.kpmg.co.uk/master/pubs.cfm" onMouseOver="document.pubs.src='http://www.kpmg.co.uk/icons/nui/UN_Pubs_Over.gif';" onMouseOut="document.pubs.src='http://www.kpmg.co.uk/icons/nui/UN_Pubs_Up.gif';"><img src="http://www.kpmg.co.uk/icons/nui/UN_Pubs_Up.gif" name="pubs" border="0" alt="Publications Library"></a></td> </tr> </table> </div> <!-- END LAYER FOR UTILITY NAVBAR BUTTONS--> <!-- BEGIN LAYERS FOR UTILITY BAR MENU SLIDEDOWNS AND ASSOCIATED ROLLOVER MASKS --> <!-- BEGIN LAYER FOR UTILITY BAR SEARCH MENU SLIDEDOWN --> <DIV id=UtilSearchFlydown style="BORDER-LEFT: #000000 0px; BORDER-RIGHT: #000000 0px; BORDER-TOP: #000000 0px; BORDER-BOTTOM: #000000 0px; POSITION: absolute; TOP: -10px; LEFT: 356px; WIDTH: 310px; HEIGHT: 95px; Z-INDEX: 100; layer-background-color: #FFFFFF; VISIBILITY:hidden"> <form id="Search_it" action="http://www.kpmg.co.uk/search/search.cfm" method="POST"> <table width="100%" border="1" cellspacing="0" cellpadding="0" ID="Table7"> <tr> <td><table width="310" height="85" border="0" cellspacing="0" ID="Table8"> <tr> <td width=12><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="19" alt="" border="0"></td> <td colspan=3 height="13" align="left"></td> <td width=12><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="13" alt="" border="0"></td> </tr> <tr bgcolor="#FFFFFF"> <td width=12 rowspan="7"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="85" alt="" border="0"></td> <td colspan="3" width=285><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="285" height="12" alt="" border="0"></td> <TD rowspan=4 valign="top" width="12" style="cursor:hand; align=center"><div id="Close" style="POSITION: absolute; z-index:110"><img src="http://www.kpmg.co.uk/icons/close_.jpg" alt="Close" width="11" height="11" border="0" onClick="ArthursMagic('UtilSearchFlydown',367,-40,25,30,0,0);hide('SearchFlyDownHack',367,-40,5,30,0,0);"></div> </TD> </tr> <tr bgcolor="#FFFFFF"> <td colspan="3" valign="top"> <p class="FormLabel01"><label for="search">Search Keywords</label> </p> <label for="search"><input type="text" name="VerityString" class="FormListMenu" size="25" id="search" style="width:286px"></label> </td> </tr> <tr bgcolor="#FFFFFF" valign="bottom"> <TD height="24"> <!-- <input type="submit" value="Search"> --> <p class="FormLink" style="text-align:left"><A class=FormLink href="javascript:document.getElementById('search_it').reset();">CLEAR></a></td> <TD height="24"></td> <TD height="24"> <p class="FormLink" style="text-align:right"><A class=FormLink href="javascript:document.getElementById('search_it').submit();">SUBMIT></a> </TD> </TR> <tr bgcolor="#FFFFFF"> <td colspan="3" width=286><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="286" height="8" alt="" border="0"></td> </tr> </table></td> </tr> </table> </form> </div> <!-- END LAYER FOR UTILITY BAR SEARCH MENU SLIDEDOWN --> <!-- START LAYER FOR UTILITY BAR SEARCH MENU SLIDEDOWN ROLLOVER MASK--> <DIV id="SearchFlyDownHack" style="POSITION: absolute; TOP: 69px; LEFT: 325px; Z-INDEX: 120; VISIBILITY:HIDDEN"> <table border="0" cellspacing="0" cellpadding="0" ID="Table9"> <tr> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="7" height="1" alt="" border="0"></td> <td valign="top"><img src="http://www.kpmg.co.uk/icons/nui/UN_Search_Over.gif" name="search4" border="0" alt="Search"></td> <td valign="top"><a href="http://www.kpmg.co.uk/master/site_map.cfm" onMouseOver="document.index4.src='http://www.kpmg.co.uk/icons/nui/UN_Sitemap_Over.gif';" onMouseOut="document.index4.src='http://www.kpmg.co.uk/icons/nui/UN_Sitemap_Up.gif';"><img src="http://www.kpmg.co.uk/icons/nui/UN_Sitemap_Up.gif" name="index4" border="0" alt="Site Map"></a></td> <td valign="top"><a href="http://www.kpmg.co.uk/master/help.cfm" onMouseOver="document.help4.src='http://www.kpmg.co.uk/icons/nui/UN_Help_Over.gif';" onMouseOut="document.help4.src='http://www.kpmg.co.uk/icons/nui/UN_Help_Up.gif';"><img src="http://www.kpmg.co.uk/icons/nui/UN_Help_Up.gif" name="help4" border="0" alt="Help"></a></td> <td valign="top"> <img src="http://www.kpmg.co.uk/icons/nui/UN_Contact_Up.gif" name="contact4" border="0" onMouseOver="document.contact4.src='http://www.kpmg.co.uk/icons/nui/UN_Contact_Over.gif';" onMouseOut="document.contact4.src='http://www.kpmg.co.uk/icons/nui/UN_Contact_Up.gif'" alt="Contact Us"></td> <td valign="top"> <img src="http://www.kpmg.co.uk/icons/nui/UN_Siteselector_Up.gif" name="country4" border="0" onMouseOver="document.country4.src='http://www.kpmg.co.uk/icons/nui/UN_Siteselector_Over.gif';" onMouseOut="document.country4.src='http://www.kpmg.co.uk/icons/nui/UN_Siteselector_Up.gif'" alt="Site Selector"></td> </tr> </table> </div> <!-- END LAYER FOR UTILITY BAR SEARCH SLIDEDOWN MENU ROLLOVER MASK--> <!-- BEGIN LAYER FOR UTILITY BAR CONTACT MENU SLIDEDOWN --> <DIV id=UtilContactFlydown style="BORDER-LEFT: #FFFFFF 0px; BORDER-RIGHT: #FFFFFF 0px; BORDER-TOP: #FFFFFF 0px; BORDER-BOTTOM: #FFFFFF 0px; POSITION: absolute; TOP:-580; LEFT: 306px; WIDTH: 310px; HEIGHT: 502px; Z-INDEX: 100; VISIBILITY:visible"> <form id="contactUs" action="http://www.kpmg.co.uk/contactus/ContactUs_EntryAction.cfm" method="post"> <input type="hidden" name="title_Required" Value="Please enter your Title" ID="Hidden1"> <input type="hidden" name="name_Required" Value="Please enter your First Name" ID="Hidden2"> <input type="hidden" name="fname_Required" Value="Please enter your Family Name" ID="Hidden3"> <input type="hidden" name="email_Required" Value="Please enter your Email Address" ID="Hidden4"> <!--<input type="hidden" name="phone_Integer" Value="Please enter your Phone Number"> --> <input type="hidden" name="organisation_Required" Value="Please enter the name of your Organisation" ID="Hidden5"> <input type="hidden" name="formlocation" value="http://www.kpmg.co.uk/services/t/b/index.cfm" ID="Hidden6"> <div id="Div1" style="POSITION: absolute; z-index:110; left: 368px; top: 461px;"><img src="http://www.kpmg.co.uk/icons/close_.jpg" alt="Close" width="11" height="11" border="0" onClick="ArthursMagic('UtilContactFlydown',367,-580,40,30,0,0);hide('ContactFlyDownHack',367,-25,40,30,0,0);"></div> <table width="100%" border="1" cellspacing="0" cellpadding="0" ID="Table10"> <tr> <td><table width="380" height="474" border="0" cellspacing="0" ID="Table11"> <tr> <td width=12 height="9" bgcolor="#FFFFFF"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="7" alt="" border="0"></td> <td align="left" bgcolor="#FFFFFF"> </td> <td width=17 bgcolor="#FFFFFF"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="7" alt="" border="0"></td> </tr> <tr> <td bgcolor="#FFFFFF" width=12 rowspan="2"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="278" alt="" border="0"></td> <td bgcolor="#FFFFFF" valign="top"> <p class="H3">Please Complete Form </td> <TD bgcolor="#FFFFFF" valign="top" WIDTH="17" style=cursor:hand><div id="Div2" style="POSITION: absolute; z-index:110; left: 368px; top: 40px;"><img src="http://www.kpmg.co.uk/icons/close_.jpg" alt="Close" width="11" height="15" border="0" onClick="ArthursMagic('UtilContactFlydown',367,-580,40,30,0,0);hide('ContactFlyDownHack',367,-25,40,30,0,0);"></div> </TD> </tr> <tr> <td height="425" valign="top" bgcolor="#FFFFFF"><table width="100%" border="0" cellpadding="0" cellspacing="0" ID="Table12"> <tr> <td width="12%" rowspan="2"><p class="FormLabel01a"><label for="title">Title</label> <input name="title" type="text" class="formtext" id="title" style="width:40px" size="25" accesskey="a" tabindex="1"> </p> </td> <td width="3%">&nbsp;</td> <td width="34%" rowspan="2"><p class="FormLabel01a"><label for="firstname">First Name</label> <input name="name" type="text" class="formtext" id="firstname" style="width:117px" size="40" accesskey="b" tabindex="2"> </p> </td> <td width="3%" rowspan="2"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="8" alt="" border="0"></td> <td width="48%" rowspan="2"><p class="FormLabel01a"><label for="familyname">Family Name</label> <input name="fname" type="text" class="formtext" id="familyname" style="width:160px" size="40" accesskey="c" tabindex="3"> </p> </td> </tr> <tr> <td height="10"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="8" alt="" border="0"></td> </tr> </table> <table width="100%" border="0" cellpadding="0" cellspacing="0" ID="Table13"> <tr> <td width="12%" rowspan="2"><p class="FormLabel01a"><label for="organisation">Organisation</label> <input name="organisation" type="text" class="formtext" id="organisation" style="width:170px" size="25" accesskey="d" tabindex="4"> </p> </td> <td width="3%">&nbsp;</td> <td width="85%" rowspan="2"><p class="FormLabel01a"><label for="position">Position</label> <br> <input name="position" type="text" class="formtext" id="position" style="width:160px" size="25" accesskey="e" tabindex="5"> </p> </td> </tr> <tr> <td height="10"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="8" alt="" border="0"></td> </tr> </table> <table width="100%" border="0" cellpadding="0" cellspacing="0" ID="Table14"> <tr> <td width="12%" rowspan="2"><p class="FormLabel01a"><label for="country">Country</label> <input name="country" type="text" class="formtext" id="country" style="width:170px" size="25" accesskey="f" tabindex="6"> </p> </td> <td width="3%">&nbsp;</td> <td width="85%" rowspan="2"><p class="FormLabel01a"><label for="phonenumber">Phone</label> <br> <input name="phone" type="text" class="formtext" id="phonenumber" style="width:160px" size="25" accesskey="g" tabindex="7"> </p> </td> </tr> <tr> <td height="10"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="8" alt="" border="0"></td> </tr> </table> <table width="100%" border="0" cellpadding="0" cellspacing="0" ID="Table15"> <tr> <td height="10"><p class="FormLabel01a"><label for="email">eMail</label> <input name="email" type="text" class="formtext" id="email" style="width:346px" size="50" accesskey="h" tabindex="8"> </td> </tr> <tr> <td height="259" valign="top"><table width="100%" height="278" border="0" cellpadding="0" cellspacing="0" ID="Table16"> <tr> <td height="19" colspan="2"><br> <fieldset><legend><p class="FormLabel01a">Nature of Enquiry</p></legend></td> </tr> <tr> <td width="49%"><p class="FormLabel01a"> <input desc="Nature of Enquiry" checked="YES" name="Nature" id="generalenquiry" type="radio" value=1 accesskey="i" tabindex="9"> <label for="generalenquiry">General Enquiry</label></td> <td width="51%" height="19"><p class="FormLabel01a"> <label for="serviceenquiry"><input name="Nature" type="radio" value=2 id="serviceenquiry" accesskey="j" tabindex="10"> Service Enquiry</label></td> </tr> <tr> <td><p class="FormLabel01a"> <label for="graduaterecruitment"><input name="Nature" type="radio" value=3 id="graduaterecruitment" accesskey="k" tabindex="11">Recruitment - Graduate</label></td> <td height="19"><p class="FormLabel01a"> <label for="generalrecruitment"><input name="Nature" type="radio" value=4 id="generalrecruitment" accesskey="l" tabindex="12"> Recruitment - General</label></td> </tr> <tr> <td><p class="FormLabel01a"> <label for="studentresearch"><input name="Nature" type="radio" value=5 id="studentresearch" accesskey="l" tabindex="13">Student Research</label></td> <td height="19"><p class="FormLabel01a"> <label for="feedbackcomments"><input name="Nature" type="radio" value=6 id="feedbackcomments" accesskey="m" tabindex="14">Comments on Website</label></td> </tr> <tr> <td height="38" valign="top"><p class="FormLabel01a"> <label for="press"><input name="Nature" type="radio" value=7 id="press" accesskey="n" tabindex="15"> Press</label></td> <td valign="top"><p class="FormLabel01a"> <label for="contactindividual"><input name="Nature" type="radio" value=8 id="contactindividual" accesskey="o" tabindex="16"> Contact - to contact a specific member of staff</label></td> </tr></fieldset> <tr> <td height="8" colspan="2" valign="top"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="8" alt="" border="0"></td> </tr> <tr> <td height="8" colspan="2" valign="top"><p class="FormLabel01a"> <label for="questions">Question / Comment <textarea name="enquirycontent" cols="50" rows="6" class="formtext" id="questions" style="width:340px;margin-bottom:0px" accesskey="p" tabindex="17"></textarea></label> </td> </tr> <tr> <td height="19" valign="top"><a class=FormLink href="javascript:document.getElementById('contactUs').reset();" align="left" id="clear" accesskey="q" tabindex="18" value="clear">CLEAR></a></td> <td height="19" align="right" valign="top"><a class=FormLink href="javascript:document.getElementById('contactUs').submit();" align="right" accesskey="r" id="submit" tabindex="19">SUBMIT></a></td> </tr> </table> </td> </tr> </table> </td> <td bgcolor="#FFFFFF">&nbsp; </td> </tr> </table></td> </tr> </table> </form> </div> <!-- END LAYER FOR UTILITY BAR CONTACT MENU SLIDEDOWN --> <!-- START LAYER FOR UTILITY BAR CONTACT SLIDEDOWN MENU ROLLOVER MASK--> <DIV id="ContactFlyDownHack" style="POSITION: absolute; TOP: 86px; LEFT: 367px; Z-INDEX: 120; VISIBILITY:hidden"> <table border="0" cellspacing="0" cellpadding="0" ID="Table17"> <tr> <td><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="7" height="1" alt="" border="0"></td> <td valign="top"><img src="http://www.kpmg.co.uk/icons/nui/UN_Search_Up.gif" name="search5" border="0" onMouseOver="document.search5.src='http://www.kpmg.co.uk/icons/nui/UN_Search_Over.gif';" onMouseOut="document.search5.src='http://www.kpmg.co.uk/icons/nui/UN_Search_Up.gif'" alt="Search"></td> <td valign="top"><a href="http://www.kpmg.co.uk/master/site_map.cfm" onMouseOver="document.index5.src='http://www.kpmg.co.uk/icons/nui/UN_Sitemap_Over.gif';" onMouseOut="document.index5.src='http://www.kpmg.co.uk/icons/nui/UN_Sitemap_Up.gif';"><img src="http://www.kpmg.co.uk/icons/nui/UN_Sitemap_Up.gif" name="index5" border="0" alt="Site Map"></a></td> <td valign="top"><a href="http://www.kpmg.co.uk/master/help.cfm" onMouseOver="document.help5.src='http://www.kpmg.co.uk/icons/nui/UN_Help_Over.gif';" onMouseOut="document.help5.src='http://www.kpmg.co.uk/icons/nui/UN_Help_Up.gif';"><img src="http://www.kpmg.co.uk/icons/nui/UN_Help_Up.gif" name="help5" border="0" alt="Help"></a></td> <td valign="top"> <img src="http://www.kpmg.co.uk/icons/nui/UN_Contact_Over.gif" name="contact5" border="0" alt="Contact Us"></td> <td valign="top"> <img src="http://www.kpmg.co.uk/icons/nui/UN_Siteselector_Up.gif" name="country5" border="0" onMouseOver="document.country5.src='http://www.kpmg.co.uk/icons/nui/UN_Siteselector_Over.gif';" onMouseOut="document.country5.src='http://www.kpmg.co.uk/icons/nui/UN_Siteselector_Up.gif'" alt="Site Selector"></td> </tr> </table> </div> <!-- END LAYER FOR UTILITY BAR CONTACT SLIDEDOWN MENU ROLLOVER MASK--> <!-- BEGIN LAYER FOR UTILITY BAR COUNTRIES MENU SLIDEDOWN --> <DIV id=UtilCountriesFlydown style="BORDER-LEFT: #000000 0px; BORDER-RIGHT: #000000 0px; BORDER-TOP: #000000 0px; BORDER-BOTTOM: #000000 0px; POSITION: absolute; TOP: 20px; LEFT: 356px; WIDTH: 310px; HEIGHT: 50px; Z-INDEX: 100; layer-background-color: #FFFFFF; VISIBILITY:hidden"> <table width="100%" border="1" cellspacing="0" cellpadding="0" ID="Table18"> <tr> <td><table width="310" border="0" cellspacing="0" ID="Table19"> <tr> <td width=12 bgcolor="#FFFFFF"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="18" alt="" border="0"></td> <td height="13" colspan=3 align="left" bgcolor="#FFFFFF"></td> <td width=12 bgcolor="#FFFFFF"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="13" alt="" border="0"></td> </tr> <tr> <td bgcolor="#FFFFFF" width=12 rowspan="7"><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="12" height="70" alt="" border="0"></td> <td bgcolor="#FFFFFF" colspan="3" width=285><img src="http://www.kpmg.co.uk/icons/spacer.gif" width="285" height="12" alt="" border="0"></td> <TD rowspan=4 bgcolor="#FFFFFF" valign="top" width="12" style=cursor:hand><div onClick=jump.style.visibility="hidden" id="Div3" style="POSITION: absolute; z-index:110; top: 25px;"><img src="http://www.kpmg.co.uk/icons/close_.jpg" alt="Close" width="11" height="11" border="0" onClick="ArthursMagic('UtilCountriesFlydown',357,-22,30,10,0,0);hide('CountriesFlyDownHack',357,-22,30,10,0,0);"></div> </TD> </tr> <tr> <td bgcolor="#FFFFFF" colspan="3" valign="top"> <p class="FormLabel01a">Select a Country/Region</p> <form style="margin-top:0px; margin-bottom:0px"; name="jump" ID="Form1"> <script> function jumpMenu(){ location=document.jump.menu.options[document.jump.menu.selectedIndex].value; } </script> <label for="countryselect"> <select name="menu" id="countryselect"> <option value="http://www.kpmg.com">KPMG International </option> <option value="http://www.kpmg.com.al">Albania</option> <option value="http://www.algeria.kpmg.com">Algeria</option> <option value="http://www.kpmg.com.ar">Argentina</option> <option value="http://www.kpmg.am">Armenia</option> <option value="http://www.kpmg.com.au">Australia</option> <option value="http://www.kpmg.at">Austria</option> <option value="http://www.kpmg.com.bs">Bahamas</option> <option value="http://www.kpmg.com.bh">Bahrain</option> <option value="http://www.kpmg.bb">Barbados</option> <option value="http://www.kpmg.be">Belgium </option> <option value="http://www.kpmg.bm">Bermuda</option> <option value="http://www.kpmg.com.br">Brazil</option> <option value="http://www.kpmg.bg">Bulgaria</option> <option value="http://www.kpmg.ca">Canada</option> <option value="http://www.kpmg.ky">Cayman Islands</option> <option value="http://www.kpmg.jersey.je">Channel Islands</option> <option value="http://www.kpmg.cl">Chile</option> <option value="http://www.kpmg.com.cn">China</option> <option value="http://www.kpmg.com.co">Colombia</option> <option value="http://www.kpmg.co.cr">Costa Rica</option> <option value="http://www.kpmg.hr">Croatia</option> <option value="http://www.kpmg.com.cy">Cyprus</option> <option value="http://www.kpmg.cz">Czech Republic</option> <option value="http://www.kpmg.dk">Denmark</option> <option value="http://www.kpmg.an">Dutch Caribbean</option> <option value="http://www.eastafrica.kpmg.com">East Africa</option> <option value="http://www.kpmg.ee">Estonia</option> <option value="http://www.kpmg.fi">Finland </option> <option value="http://www.kpmg.fr">France</option> <option value="http://www.kpmg.de">Germany</option> <option value="http://www.kpmg.gr">Greece</option> <option value="http://www.kpmg.com.hk">Hong Kong SAR</option> <option value="http://www.kpmg.hu">Hungary</option> <option value="http://www.in.kpmg.com">India</option>