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
Gregg D Lemein, Stewart R Lipeles, John D McDonald and Jefferson VanderWolk, Partners, Baker & McKenzie, write on the new US legislation on tax-advantaged repatriation of foreign earnings
John Whiting, Tax Partner, PricewaterhouseCoopers, who led the work for the BHA with the Revenue on tips and troncs, explains the final outcome of the long-running arguments
Continuing our series of basic informative articles, Alan Thomson, Senior Charities Tax Manager, Chantrey Vellacott DFK, writes on the taxation of charity income and gains
Graham Airs, Slaughter and May, writes on the corporation tax changes proposed to accommodate the European Company in the United Kingdom
Continuing this series of updates on National Insurance contributions, David Heaton, of Baker Tilly in Leeds, looks at recent developments
David Heaton, of Baker Tilly in Leeds, reports on Tolley's Practical NIC conference, held on 8 November 2004 at the Holiday Inn, Regents Park, London
Philippe Tournès and Anne Grousset, Partners, VAT Department, CMS Bureau Francis Lefebvre, discuss the VAT restrictions concerning the right to input tax deduction for branches in France
Fabrice Rué and Gregory Tulquois of Cariddi Mee Rué, correspondents at the French Bar with DLA Piper Rudnick Gray Cary US LLP, explain the impact of the new tax treaty on the relocation of executives to France
Aidan O'Carroll, National Head of Tax, Ernst & Young, considers what the Pre-Budget Report can tell us about future corporate tax trends