John Whiting, Tax Partner, PricewaterhouseCoopers, and a past President of the Chartered Institute of Taxation, tests the strength of the Budget wind for employers and finds that there was no need to take shelter this time
Christopher Sanger, Partner, Ernst & Young, and former HM Treasury adviser, looks at the business tax announcements to see how this Government's actual reforms compare to its stated policy aims
Martin Benson, Partner, Baker Tilly, discusses the ongoing saga of tax and NIC harmonisation
A selection of items from the corporate section of Ernst & Young's 2005 Budget Alert make it clear that the emphasis this year was strongly on combating avoidance, both real and perceived
Jim Yuill, senior NIC consultant with Chiltern PLC, looks at how employers can reduce the chances of the Revenue asking questions about their year-end NIC returns
David Blumenthal, Partner, Dewey Ballantine, reports on Tolley's Tax Planning for Company Reorganisations conference, held in November 2004
Graham Airs, Slaughter and May, writes on the corporation tax changes proposed to accommodate the European Company in the United Kingdom
Emmanuelle Féna-Lagueny and François Rontani, of CMS Bureau Francis Lefebvre, discuss the origins, concept and application of the abuse of law principle in France
Stephen Edge, Slaughter and May, provides us with his reflections on Mawson and Scottish Provident
Nigel Eastaway, Senior Tax Consultant, Chiltern plc, reviews Extracting Profit from the Family Company by Roger Jones; Published by LexisNexis; 28pp; price £25