Martin Benson, Partner, Baker Tilly, discusses the ongoing saga of tax and NIC harmonisation
Peter Arrowsmith, National Insurance consultant, takes a closer look at annual earnings periods both for directors and for other employees
David Pett of the Pinsent Masons Share Plans team looks at some issues currently of interest to share plan practitioners
Jeremy Edwards of Baker & McKenzie's London Employee Benefits Group analyses the impact that human rights law has on National Insurance contributions
Jon Golding, Editor of Tolley's National Insurance Contributions 2004–05, looks at the funding requirements and state benefits connected with the payment of NICs
Samantha Mann, Policy & Research Officer for the Institute of Payroll and Pensions Management, considers some of the practical problems faced by payroll departments when dealing with NICs
David Heaton, of Baker Tilly in Leeds, introduces this special issue on National Insurance contributions
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