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
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
David Blumenthal, Partner, Dewey Ballantine, reports on Tolley's Tax Planning for Company Reorganisations conference, held in November 2004
Graham Airs, Slaughter and May, writes on the corporation tax changes proposed to accommodate the European Company in the United Kingdom
Emmanuelle Féna-Lagueny and François Rontani, of CMS Bureau Francis Lefebvre, discuss the origins, concept and application of the abuse of law principle in France
Nigel Eastaway, Senior Tax Consultant, Chiltern plc, reviews Extracting Profit from the Family Company by Roger Jones; Published by LexisNexis; 28pp; price £25
Philip Martin once again provides us with his very personal opinions. In this article he looks at the Revenue's 'amnesia' as regards challenges under EC Law
Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions
Charles Beer, Tax Partner, KPMG, comments on the property aspects of the Pre-Budget Report
Stephen Edge, Slaughter and May, gives us the City reaction to the PBR