Rupert Baldry, Pump Court Tax Chambers, and Adrian Shipwright, Moore and Blatch, explain the writing and other formalities connected with the formation of a trust
John Whiting, tax partner with PricewaterhouseCoopers, reviews the tax changes announced in last week's Pre-Budget Report that impact the employer and employee and for once finds little to worry about
Pete Miller, Corporate Tax Director, Ernst & Young, reports on the corporate changes in Pre-Budget Report 2005
Tamara Solecki, Tax Barrister to the Director of the Assets Recovery Agency, discusses the work of the Assets Recovery Agency and its first Special Commissioners' decision
Andrew Flint takes a sideways look at the month's tax news
Richard Clarke, Director, PricewaterhouseCoopers, unravels some of the departmental changes brought about by the formation of HM Revenue & Customs (HMRC)
Ross Wilkinson and Kevin Hindley, director and associate director, respectively, of Chiltern plc's R&D tax solutions team, describe the latest developments in R&D tax credits
David Heaton, Baker Tilly, Leeds, looks at the National Insurance Contributions Bill 2005, which tinkers with the tax and NICs system yet again
Rosamund Barr, Editor, Writer and VAT Consultant, New York, continues her series of personal letters from America
Steve Heminsley, Director, Organisational Development, describes the new departmental structure in HMRC