Gavin McFarlane of Temple Chambers, Cardiff, explores recent developments on the world trade front
Richard Hall, Partner in KPMG's Tax Management Services, looks at the potential implications for large business of the merger of the Inland Revenue & HM Customs & Excise
Anneli Collins, CEO International & Finance Tax, KPMG, summarises the key anti-avoidance aspects of the new Finance Bill
John Walters QC, a Deputy Special Commissioner, describes the Special Commissioners' part in some leading tax cases
In the light of the recent Marks & Spencer case, John Cullinane, Tax Partner at Deloitte, offers an alternative way forward
David Blumenthal, Partner, Dewey Ballantine, reports on the LexisNexis Corporate International Tax Planning conference held in February 2005
Anneli Collins and Alison Christian, International & Finance Tax, KPMG, look at the real commercial problems arising from one aspect of the Financial Arrangements anti-avoidance provisions in the Budget
Peadar McCabe, Senior Tax Manager at Abbey and Bankers Taxation Circle (BTC) President, introduces this special BTC 50th Anniversary issue and gives a personal insight into the BTC
Sean Finn, tax partner at Lovells, discusses the outcome of the recently issued Advocate General's Opinion in Marks & Spencer v Halsey
Anneli Collins, Head of International & Finance Tax and Michelle Quest, Private Equity tax partner, KPMG, report on the impact of the transfer pricing changes in the Finance Bill for corporate and PE deals