Richard Collier-Keywood, Head of Tax at PricewaterhouseCoopers, responds to Nick Macpherson's article on tax policy-making under O'Donnell
Patrick Cannon, barrister at 24 Old Buildings, introduces this special SDLT edition for 2004
David Nickson and Michelle Gilbert of Ernst & Young ask whether the UK should follow the example of the US and take more of an interest in the legislative process
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, in a series of articles on the LITRG's work, discusses the role played by the Group in Finance Bill debates in Parliament
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at how tax should be embedded in the business model
Continuing our series on legal concepts aimed at those working in tax, John Quigley, Head of Employment Department at Lawfords Solicitors, covers termination of employment
Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, Tax Adviser to the firm's OMB clients, discuss the tax issues to consider when forming a partnership as a start-up
Peter Kempster, Nabarro Nathanson, and Deputy President of the Chartered Institute of Taxation, our Guest Editor for this special issue, examines partnerships as business vehicles and introduces the issue
Continuing our series of basic, informative articles, Rupert Shiers and Carl Pastars, solicitors in the Tax Litigation team at McGrigors, explain the legal nature and UK taxation treatment of partnerships
Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)