Janette Cattell and Katharine West, Withers LLP, comment on the Pre-Owned Asset Guidance issued by the Revenue
John Endacott, Tax Partner, Winter Rule, asks if the self-employed have been ejected from the contributory National Insurance system
James Hollis reviews the STEP Symposium on Trusts and International Tax Treaties, held on 6–7 April 2005
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, looks at how the tax and tax credit systems treat families and family structures, and considers how it reflects changing social values
Simon Whitehead, partner, Dorsey & Whitney, discusses the pending European cases involving the tax treatment of transactions with companies with their seat outside the EU
John Walters QC, a Deputy Special Commissioner, describes the Special Commissioners' part in some leading tax cases
David Blumenthal, Partner, Dewey Ballantine, reports on the LexisNexis Corporate International Tax Planning conference held in February 2005
Peter Beckett, Director, and Steve Kirby, Tax Adviser, in Ernst & Young's Real Estate Advisory Group, consider the road ahead for the introduction of a UK REIT
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
Harry Hicks, Head of Film and TV at Chiltern plc, outlines the current tax regime for film financing following recent changes