Charles Elphicke, Partner & Head of Tax, and Annette Beresford, Trainee Solicitor, both at Reed Smith, consider possible changes to the UK VAT exemption for investment fund management
Irit Herzenshtein, VAT partner at PKF (UK) LLP, comments on the Church of England Children's Society VAT case, which has brought some good news for the charity sector
Robin Mathew QC, New Square Chambers, considers who should open a tax appeal hearing if the Crown alleges dishonesty by the taxpayer
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 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
Gary Harley, Partner, and Katie McGavigan, Senior Manager, KPMG, discuss new approaches and attitudes to VAT management following the implementation of the S-O 404 requirements