David Heaton, Baker Tilly, Leeds, looks at the National Insurance Contributions Bill 2005, which tinkers with the tax and NICs system yet again
Karen Hughes, corporate tax partner, Lovells, discusses the practical implications of the new loan relationships and derivative contracts 'degrouping' charges
Sara Luder of Slaughter and May looks at the new tax arbitrage rules in Finance (No. 2) Act 2005
As a precursor to a forthcoming special issue, Jason Collins and Robert Hartley, both of the Tax Litigation Unit at McGrigors, consider taxpayers' rights and responsibilities
Steve Edge and Sara Luder of Slaughter and May consider some of the tax issues that arise when a listed company wants to return surplus funds to its shareholders
David Blumenthal, Tax Partner, Dewey Ballantine, compares the US and UK approaches to tax avoidance
Mathew Oliver, Lawyer at Lovells, discusses the proposed changes to the taxation of leased plant and machinery as set out in the latest Technical Note published by HMRC on 21 July
David Blumenthal, Tax Partner, reports on Tolley's UK Taxation Summit held on 24 May 2005
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, reports on this year's Tax Faculty Residential Conference, held on 24/25 June 2005, and asks 'How healthy are your clients' businesses?'
Patrick Cannon, barrister at Tax Chambers, 15 Old Square offers a practical guide to the new SDLT disclosure rules