Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, Tax Adviser to the firm's OMB clients, discuss the tax issues to consider when forming a partnership as a start-up
Continuing our series of basic, informative articles, Rupert Shiers and Carl Pastars, solicitors in the Tax Litigation team at McGrigors, explain the legal nature and UK taxation treatment of partnerships
Susan Bell of Freshfields Bruckhaus Deringer analyses key international tax issues debated at the annual joint meeting of the International Fiscal Association British Branch and Inland Revenue Policy (International)
Continuing our series on legal concepts aimed at those working in tax, John Quigley, Head of the Employment Department at Lawfords Solicitors, looks at contracts and staff handbooks
Robin Williamson reports on the ICAEW Tax Faculty Annual Residential Conference 2004, held on 24–26 June
John Hayward, Pension Consultant, writes on Tolley's Tax Planning For Wealthy Clients conference held on 24 June
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill Debates
Starting a new regular page on that most neglected of taxes, National Insurance contributions, David Heaton, of Baker Tilly in Leeds, looks at recent developments
Simon Sweetman, Independent Tax Consultant and FSB representative, joins the current debate on tax avoidance
David Blumenthal, Tax Partner, Dewey Ballantine, reports on an IFA technical meeting on current tax issues in securitisation