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
Linda Allen, Head of Anti-Avoidance Group Intelligence, outlines how it is setting HMRC's anti-avoidance strategy
Neil Munro, Director, Better Guidance Programme, describes their programme to produce effective guidance for staff and customers
Steve Lamey, Director of Information Management Systems and Nick Lodge, Director of Customer Contact, outline the future of HMRC's online strategy
John Connors, Director, Large Business and Employers Customer Unit, explains HMRC's plans with regards to larger businesses
John Cullinane, Tax Partner, Deloitte, gives us his thoughts on the 'flat tax'