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
Sten Günsel, Partner, and Milena Zunová, Tax Adviser and VAT specialist, Vorlickova & Leitner, Czech Republic, discuss the approach to VAT and fixed establishments in the CEE
Paul Tobin, Director leading PricewaterhouseCooper's Russian Indirect Tax Practice, sets out what the VAT reforms in Russia mean in practice to foreign investors
Pavel Klein, Senior Manager, Mazars Czech Republic, Prague, describes the practical aspects of the VAT refund process in the Czech Republic
Agnieszka Bienkowska and Marta Szafarowska, Tax Advisers, MDDP Michalik Dluska Dziedzic & Partners Tax Counsellors, discuss certain VAT regulations concerning promotional schemes in Poland