John Endacott, Tax Partner, Winter Rule, asks if the self-employed have been ejected from the contributory National Insurance system
Jon Meeten, Director, and Gary Deans, Partner, of KPMG consider recent tax developments with regard to researchers who acquire shares in university spin-out companies
Mark Whitehouse, McGrigors, looks at some of the differences between income tax and National Insurance, both in terms of the scope of the charges and the procedures that apply to each
John Jeffrey-Cook, Clerk Emeritus of the Worshipful Company of Tax Advisers, reviews highlights of the past 200 years
Andrew Flint takes a sideways look at the month's tax news
Paul Fay, Director in Horwath Clark Whitehill's London Corporate Tax Group, looks at the tax implication of the 2005 election party manifestos
Patrick Cannon, Barrister, 24 Old Buildings, offers initial comments on some of the SDLT changes in the Finance Bill
Robin Williamson, technical director of the Low Incomes Tax Reform Group, offers a LITRG view of the 2005 Budget
Charles Elphicke, Head of Tax at Reed Smith, reviews the recently published Finance Bill, with an emphasis on anti-avoidance measures
Anne Fairpo, identifies the various measures in the Budget relevant to Intellectual Property